The Ministry of Economy and Finance of Uzbekistan has announced a planned increase in tax rates for e-commerce entities. The new rules will come into force on January 1, 2026, and are enshrined in the budget message for 2026-2028.
From the beginning of next year, the income tax for e-commerce participants will increase from 10% to 15%. The turnover tax will increase from 3% to 4%. The agency notes that the adjustment of rates is aimed at adapting the tax system to the growing volume of digital trade and changes in the market structure.
At the same time, the state is introducing a number of support measures in other sectors. From January 1, 2026, agricultural producers will sell their grown products at a zero VAT rate. The decision is aimed at strengthening the agricultural sector and reducing producer costs.
For enterprises extracting gypsum raw materials for their own needs and producing building materials, a tax rate for the use of subsoil is set at 50%.
Greenhouse farms will receive social tax benefits: until January 1, 2029, the rate will be 1% if at least 60% of their annual income is provided by greenhouse activities. In addition, the land tax for such farms will be calculated at the rates applicable to agricultural land, regardless of the category of the plot.
