President signs a resolution on measures to develop service sector
Shavkat Mirziyoyev signed a new resolution for the development of the service sector in Uzbekistan.

Photo: Presidential press service
According to the document, from April 1, 2022 to January 1, 2025, a social tax rate of 1% will be established for business entities in the field of retail trade and catering, hotel services (accommodation), passenger and freight transportation, repair and maintenance of vehicles, computer services, repair of household appliances, agro and veterinary services, as well as services provided in entertainment centers.
Wherein:
- this tax benefit is applied by business entities, if, according to the results of the current reporting (tax) period, their income from the provision of services for the types of activities specified in this subparagraph is at least 60 percent of the total income;
- in case of detection of facts of concealment of the number of employees by business entities engaged in activities (specified in the above paragraph), this tax benefit is terminated with the application of financial sanctions established by law.
From January 1, 2022 to January 1, 2027, business entities in shopping malls with an area of more than 5 thousand square meters and hotels (accommodation facilities) (including the land plots they occupy) will be granted the right to:
- reduce the rates of land tax on legal entities and property tax on legal entities by 90%. At the same time, for facilities newly built before January 1, 2027 (including the land plots occupied by them), this benefit is applied for a period of 5 years from the month of their commissioning;
- when calculating income tax, to attribute the cost of buildings to deductible expenses in the form of depreciation within two years.
From April 1, 2022 to January 1, 2025, for business entities registered in the established tourist zones of districts and cities, and providing catering services, hotel (accommodation), retail, entertainment, tour operator and travel agency services in these territories, the following are being established:
- turnover tax rates – at the rate of 1%;
- the amount of property tax for legal entities and land tax from legal entities for objects located in the indicated territories and the land plot occupied by them – in the amount of 1% of the amount accrued for these types of taxes.
At the same time, the boundaries of the tourist zones of districts and cities will be determined by the Jokargy Kenes of the Republic of Karakalpakstan, the councils of people’s deputies of the regions on the basis of the conclusions of the main territorial departments of the Ministry of Tourism and Sports.
In addition, the Ministry of Finance, together with the State Tax Committee, the Ministry of Tourism and Sports, and the relevant departments, were instructed to submit to the Cabinet of Ministers a draft law on amendments and additions to the Tax Code within two months.
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