Legal entities that create content intended for children are exempt from income tax and pay 1% social tax. Such content should foster respect for values and devotion to the Motherland, as well as help identify dangerous content.

President Shavkat Mirziyoyev signed a decree on May 15th to support the creation and promotion of national content for children, the Ministry of Justice reported.

According to the document, from July 1, 2025 to January 1, 2030, legal entities whose income from creating content intended for children constitutes at least 80 percent of their total annual income will be granted the following opportunities:

• are exempt from paying income tax;

• pays social tax in the amount of 1 percent;

• deduct expenses related to creating content intended for children when calculating income tax.

According to the resolution, priority areas for the production and popularization of national content for children in the republic are defined as follows:

• creation of content that contributes to fostering in children the skills of a healthy lifestyle, a careful attitude towards nature, respect for national values, and devotion to the Motherland;

• creation of a safe information environment for children;

• development of mechanisms that guide parents and children to correctly assess information on the Internet and identify dangerous content.

In order to train highly qualified personnel in the field of creating content for children, the "El-yurt umidi" Foundation annually allocates 5 quotas for training personnel in bachelor's programs at leading higher education institutions worldwide.

By presidential decree, a Children's Content Development Center has been established. Director Jahongir Ahmedov has been appointed as its director. The center analyzes content that negatively affects children's upbringing and health and orders national content from local creators.