Tax deductions are sum by which tax base is reduced. Their appointment, opportunity of receipt, sizes and conditions determines by law. Today it has 4 types. Question at issue is about social, professional, standard and property tax deductions. The right to deductions belongs to disabled persons, large families, persons who have a state awards etc. Social deductions can be receipt for education or treatment. The right to receipt social deduction belongs to taxpayer who suffered expenses during expired year, connected with his education , education of his wards (till 18 years) or children (till 24). It can be obtained only for training. Top plank of given deduction is 50 000 soms (it was 25 000 before). The right to social tax deduction for treatment belongs to taxpayer, who suffered expenses during past year connected with rendering medical services. It can be obtained for not only yourself but also for close relatives. The top plank at this time is 120 000 soms.