Tax rates to increase for e-commerce operators

Tax rates for entrepreneurs engaged in e-commerce will be increased. Under the new rules, the profit tax will rise from 10% to 15%, while the turnover tax will increase from 3% to 4%. This information was included in the Ministry of Economy and Finance’s budget report for 2026–2028.

These changes are expected to come into effect in 2026. The program also specifies tax rates for certain types of services. For example, starting January 1, 2026, the value-added tax (VAT) on the sale of agricultural products will be set at 0%.

Enterprises that extract gypsum for their own needs and produce construction materials from it will pay a land use tax at a 50% rate.

Preferences will also be introduced for greenhouse farms. Until January 1, 2029, the social tax rate for such farms will be set at 1%, provided that at least 60% of their annual revenue comes from greenhouse operations. Land tax will be calculated based on the rates set for agricultural land, regardless of land category.

According to officials, the main tax rates will not be increased. This information was also confirmed at a meeting where the 2026 state budget and economic growth forecasts were discussed.

It is worth noting that earlier it was reported that the value-added tax (VAT) and profit tax rates in Uzbekistan would not be raised until January 1, 2028. Based on this, on December 27, 2024, a presidential decree titled “On the Next Measures to Ensure Equal Conditions and a Fair Competition Environment for Entrepreneurs” was adopted.

Komila Qobilova