Uzbekistan will contribute 10 billion soums annually to support independent theaters and studio theaters. This initiative is part of a presidential decree signed on June 2, outlines measures to develop the fields of culture, art, and literature.
These funds will cover the annual production costs of 50 stage plays. Additionally, they will provide a monthly subsidy of up to 50 base calculating quantities (BCQ) to help cover building rent for private establishments.
Furthermore, state-owned cultural facilities will open their doors to independent theaters and studio theaters to stage performances outside of regular operational hours. Access to these venues will be completely rent-free.
In cases where two or more applicants request the same auditorium for a specific time, access rights will be determined through a competitive selection process.
From September 1, 2026, until January 1, 2036, extensive tax relief will be granted to businesses involved in concert organization, cinematography, children's content creation, independent and studio theaters, and private educational institutions specializing in culture and art.
These organizations will be fully exempt from value-added tax (VAT), corporate income tax, turnover tax, land tax, and property tax. Additionally, employees working at these companies will be exempt from personal income tax.
Furthermore, income earned by foreign companies from producing film content within Uzbekistan will be excluded from the taxable base when calculating withholding taxes on non-resident income.
Starting July 1, both state and independent theaters will receive a subsidy of 10,000 soums for every ticket sold for performances hosted at their home venues. If a production travels to perform in another region, this subsidy increases to 20,000 soums per ticket.
Additionally, event organizers hosting concerts or live performances in Karakalpakstan and other provinces (excluding Nukus and regional capitals) will qualify for a subsidy covering 20% of the total ticket revenue, provided they sell more than 1,000 tickets for a single event.
Starting October 1, free vouchers for theater performances, movie screenings, and concerts will be distributed using state budget funds.
Each year, 500,000 vouchers will be allocated to teachers, doctors, civil servants, and top-performing school and university students. Additionally, one child from each of the 100,000 families enrolled in the "Social Register," as well as children with disabilities, will receive these vouchers.
The monetary value of these vouchers will be credited directly through a dedicated social card issued in the recipient's name.
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