The aim of the document is to improve conditions for attracting foreign teachers and specialists to the educational sector.
According to the proposed changes, it is anticipated that:
- income of foreign teachers will be exempt from income tax;
- mandatory insurance contributions for foreign specialists will be abolished;
- the procedure for obtaining a temporary residence permit will be simplified;
- exemption from VAT on the import of educational equipment not produced in the country;
- tax benefits will be provided to educational institutions.
The explanatory note states that these measures are due to a severe shortage of personnel, especially in areas such as IT, engineering, natural sciences, and languages. It also emphasizes the high burden on the education system, which serves over 1.5 million schoolchildren.
The authors of the draft law are confident that tax and migration concessions will help:
- attract highly qualified specialists;
- implement modern educational methodologies;
- improve the overall quality of education in the country.
It is worth noting that foreign teachers typically work under short-term contracts, which means that the exemption from insurance contributions will not affect their pension rights.
