Taxes in Uzbekistan 2026: Rates, Payment Deadlines, and Tax Benefits for Businesses

 I. ENTERPRISES THAT ARE NOT SUBJECT TO TURNOVER TAX: 

- enterprises with gross revenue exceeding 1 billion sum;
- importers of goods;
- those selling pharmaceutical products or providing medical services;
- producers of excisable goods (services) and extractors of minerals;
- enterprises selling gasoline, diesel, and gas;
- lottery organizers;
- authorized representatives of general partnerships;
- owners of vacant non-residential buildings and unfinished construction projects;
- legal entities constructing facilities using centralized funding (excluding routine and capital repairs);
- legal entities selling pharmaceutical products, medical devices, and/or providing medical services;
- brick-and-mortar retail outlets selling alcohol;
- markets and shopping centers;
- tax consulting firms and auditors;
- manufacturers and/or sellers of jewelry;
- non-profit organizations (NPOs) engaged in business activities;
etc. 

Main taxes: 

INCOME Tax: 

• Rates:
  15% (standard rate)
  20% (for certain taxpayers)

• Deadlines: 
  — filing — no later than the 20th day of the month following the reporting quarter;
  — annual calculation — no later than 1st March of the year following the tax period.
   
• Advance payments:
  — for total income exceeding 20 000 000 000 UZS — monthly, no later than the 23rd day of each month of the reporting quarter.

► Tax Benefits:
—  for high-tech manufacturing enterprises, a 0% tax rate applies for three years to profits from the sale of products manufactured using high-tech processes, provided that the established conditions are met;
— taxpayers subject to turnover tax who switch to income tax for the first time as of January 1, 2026, are exempt from income tax for one tax period following the year of transition, with the exception of dividends and interest income. The exemption does not apply to reorganized taxpayers.

VALUE-ADDED Tax (VAT):

• Rates:
  12% (standard rate)
  0% (for certain transactions specified in the Tax Code, including exports and certain transactions eligible for exemptions)
   
• Deadlines: 
  - calculation and payment — monthly, no later than the 20th day of the month following the reporting month

► Tax Benefits:
— 0% rate applies to certain transactions, including exports, international transportation, and the sale of certain types of agricultural products. VAT exemptions and temporary benefits are also provided for certain sectors, including the import of goods for the creation of new industrial-scale orchards and vineyards, taxpayers newly subject to VAT, and certain special projects.

 II. ENTERPRISES SUBJECT TO TURNOVER TAX
(with revenue up to 1 billion UZS):

TURNOVER tax/SALES tax:

• Rates:
  4% (standard rate)
  0% (for certain transactions specified in the Tax Code, including exports and certain transactions eligible for exemptions)
   
• Deadlines:
  — calculation and payment — monthly, no later than the 15th day of the month following the reporting period;
  — annual calculation — no later than February 15 of the following year.

► Tax Benefits:
—  In certain cases, turnover tax payers may apply reduced rates or exemptions if this is expressly provided for by law for their type of activity, region, or special status.

 

III. GENERAL TAXES FOR ALL BUSINESSES
(IF A CADASTRE / LAND PLOT / LAND USE RIGHT IS AVAILABLE):

LAND tax:

• Rate: in accordance with Article 429 of the Tax Code of the Republic of Uzbekistan, depending on the category, location, and intended use of the land plot.
   
• Deadlines:
  — for non-payers of turnover tax – by the 10th day of each month, in the amount of 1/12 of the annual tax amount;
  — for payers of turnover tax – quarterly, no later than the 20th day of the third month of each quarter, in the amount of 1/4 of the annual tax amount.
   
• Reporting:
  — for agricultural land, the calculation must be submitted no later than May 1 of the current year;
  — for non-agricultural land, reports are prepared and submitted in accordance with the procedure established by the Tax Code of the Republic of Uzbekistan.

PROPERTY Tax:

• Rates: 
  1.5% – base rate;
  3% – for certain properties, including properties under construction and equipment not installed within the statutory timeframe.
   
• Deadlines:
  — taxpayers who are not subject to turnover tax shall make advance payments monthly, no later than the 10th day of each month, in the amount of 1/12 of the annual tax amount;
  — turnover tax payers make advance payments quarterly, no later than the 20th day of the third month of each quarter, in the amount of 1/4 of the annual tax amount.
   
• Reporting:
  — the calculation is submitted by the deadline for filing annual financial statements; starting in 2026, property tax reports will be generated proactively based on data from tax authorities.

 IV. WATER RESOURCE USAGE TAX
(IF A CONTRACT WITH THE WATER UTILITY IS IN PLACE)

 

SOCIAL tax:

• 12% — the standard rate for most businesses; special rates apply to certain categories of taxpayers and preferential regimes.
   
• Deadlines: calculation and payment — monthly, no later than the 15th day of the month following the reporting period; annual calculation — no later than February 15 of the following year.

► Exemptions:

- for residents of the Creative Park — the social tax rate is reduced by 50% (until January 1, 2031);
- for residents of the IT Park (until January 1, 2028) / Cyber Park — social tax rate 0%;
- for certain specific types of services (catering, hotel services, vehicle repair, etc.) — social tax rate 1% (until January 1, 2028);
- for enterprises selling fruit and vegetable products in modern packaging — social tax rate of 1%, provided that conditions regarding the share of revenue and employee salary levels are met (until January 1, 2028);
- for greenhouse farms, provided that income from greenhouse activities is at least 60% — social tax rate of 1% (until January 1, 2029);
- for employers who have hired members of low-income families or families listed in the Social Registry—a social tax rate of 1% provided certain conditions are met, particularly regarding wage levels;
- for employers who have hired students from schools, colleges, and technical schools who are no older than 30 years of age for vocational training—the social tax rate is 1% (until September 1, 2027)

and others...

PERSONAL INCOME Tax (PIT):

12% — the standard rate for income earned by resident individuals, excluding dividends and interest;
5% — for dividends and interest earned by residents;
12% — for income earned by non-residents under employment contracts, civil law contracts, and other sources of income, except in special cases;
10% — for dividends and interest of non-residents;
6% — for income of non-residents from international transportation.

• Deadlines: calculation — monthly, no later than the 15th day of the month following the reporting period; annual calculation — no later than February 15 of the following year. Payment: concurrently with the payment of income, but no later than the reporting deadline.

► Benefits:

- for residents of the Creative Park, the personal income tax rate is reduced by 50% (until January 1, 2031);
- for residents of the IT Park / Cyber Park — the personal income tax rate is 7.5%;
- for employees of certain new agricultural cooperatives — the rate is 1% (until January 1, 2028);
- for employees who are students at schools, colleges, and technical schools (under 30 years of age) enrolled in vocational training—the personal income tax rate is 1% (until September 1, 2027).

INDIVIDUAL ACCUMULATIVE PENSION SYSTEM (IAPS)*:

• Rate: 0.1% of income subject to personal income tax, credited against the personal income tax liability.
   
• Deadlines: calculation, transfer, and submission of the registry—monthly by the 15th day of the month following the reporting month.
  
  * foreign citizens and stateless persons permanently residing in the Republic of Uzbekistan are also entitled to funded pension benefits.

 VI. EXCISE TAX

• Rates: Set forth in Articles 289¹–289³ of the Tax Code of the Republic of Uzbekistan by type of excisable goods. Rates may be fixed, ad valorem, or combined.
   
• Deadlines: Excise tax must be calculated and paid monthly, no later than the 10th day of the month following the reporting month. For imports, payment must be made within the timeframes established by customs legislation.

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