The corporate income tax rate for taxpayers engaged in electronic trade of goods, works, or services will increase from 7.5% to 10%.

Effective January 1, the following taxes will be abolished:

- VAT exemptions on the sale of unused non-agricultural land plots;

- The double-rate land tax calculation for agricultural land located within the administrative boundaries of cities and towns;

- Excise tax on mobile communication services.

New tax exemptions and reductions

From January 1, 2025, to January 1, 2029, taxpayers whose income from publishing and printing activities constitutes at least 90% of their total income for the reporting period will be exempt from corporate income tax for this type of activity.

From January 1, 2025, to January 1, 2028, entrepreneurs who hire low-income family members with a minimum monthly salary of 1.5 times the minimum wage will pay a 1% social tax.

From January 1, 2025, to September 1, 2027, entrepreneurs who hire students (from schools, colleges, or technical institutions under 30 years old) for professional training will also pay a 1% social tax.

Until January 1, 2028, young individuals (under 30 years old) who establish mobile trading units along roads will be exempt from income taxes on profits from goods sold during the first six months of operation.

From January 1, 2028, to January 1, 2040, residents of the Technology Park for Software Products and Information Technology will be exempt from all taxes (except VAT).

Until January 1, 2030, the following exemptions apply:

- All types of taxes (except social tax) for private preschool and general secondary educational institutions;

- VAT on modern educational, laboratory equipment, computers, and inventory not produced in Uzbekistan and imported for equipping private preschools and general secondary schools;

- Personal income tax for foreign teachers and specialists working in private preschools and general secondary educational institutions;

- Social tax on wages paid to foreign teachers and specialists employed by entrepreneurs.

Tax benefits on corporate income tax and turnover tax previously granted to support income from the export of goods and services will be abolished.