There are no personal deductions under Uzbek law. However, income directed for some purposes may be viewed as exempt for PIT purposes and is effectively a deduction (see Exempt income in the Income determination section).
There are no standard deductions under Uzbek law.
Certain categories of individuals are either fully exempt from PIT (e.g. diplomats) or granted a monthly deduction of four times the statutory MMW (e.g. veterans, disabled people, widows/widowers with children, women with many children).
The only other deductions available relate to income derived from entrepreneurial activities and represent expenses and mandatory payments and charges associated with such activities.
Uzbek legislation does not provide for any treatment of losses for individuals.