Additional features
-
Night mode
VAT being reduced from 15% to 12%
The Ministry of Finance has published changes in the procedure for taxation of legal entities and individuals, as well as the application of customs benefits. A number of taxes remain unchanged.
Photo: iStock
According to the document, from January 1, 2023, the VAT rate will be reduced from the current 15% to 12%.
Income tax rates remain unchanged (15%, for certain categories of taxpayers - 20%), personal income tax (12%), corporate property tax (1.5%), land tax for agricultural land (0.95 %), social tax (budgetary organizations - 25%, the rest - 12%).
In addition, the terms for conducting a desk tax audit of the validity of the VAT amount to be reimbursed are reduced from 60 to 30 days.
Related News
20:43 / 02.04.2026
Uzbekistan studying global models for blogger taxation; no final decision yet
17:55 / 30.03.2026
Uzbekistan to scrap raw material duties for 15 product types to combat "tariff inversion"
16:34 / 28.03.2026
Football players in Uzbekistan exempted from income tax under new decree
15:36 / 27.03.2026