Tax Committee to expand large taxpayer oversight based on revenue and workforce size

The decree includes a series of structural adjustments targeting the administration of major corporate entities. Starting July 1 of this year, a revised set of criteria will take effect to determine which businesses qualify for the large taxpayer category.

Under the new guidelines, the status will automatically apply to all commercial banks, insurance organizations, currency exchanges, stock exchanges, and commodity exchanges. It will also encompass tobacco manufacturers, mobile network operators, and passenger airlines.

Additionally, several prominent state–owned enterprises will be placed into this category along with all of their operational subsidiaries. These include the Almalyk Mining and Metallurgical Complex (AMMC), the Navoi Mining and Metallurgical Complex (NMMC), Uzbekistan Railways, Uzkimyosanoat, Uzavtosanoat, and the Uzbek Metallurgical Plant.

The large taxpayer designation will also be extended to companies involved in the extraction, processing, supply, and sale of hydrocarbon and mineral resources, as well as those engaged in power generation and distribution. However, this specific subcategory excludes retail fuel and electric vehicle charging stations, as well as enterprises that have been operational for less than two years. Production sharing agreement partners, foreign legal entities rendering electronic services within Uzbekistan, and newly established legal entities where an existing large taxpayer holds at least a 20% stake and shares mutual invoicing will also be included, provided they do not pay turnover tax.

For businesses operating in other economic sectors, large taxpayer status will be triggered if they maintain a minimum workforce of 100 permanent employees and have contributed taxes, duties, and other mandatory payments to the state budget totaling at least 240,000 Base Calculating Amounts (BCA), which currently amounts to UZS 98.88 billion over a one-year period.

Several industries are exempt from these specific workforce and financial thresholds. The exceptions include cotton-textile clusters and independent textile enterprises, manufacturers and wholesale distributors of alcohol, producers of cement and other construction materials, and standard wholesale and retail trade enterprises.

The Tax Committee will identify large taxpayers based on their total fiscal contributions and staffing numbers. For the current year, the assessment will rely on corporate data pulled on April 1, 2026, while subsequent annual evaluations will use data from July 1. Businesses matching the criteria will receive formal electronic notifications, and the complete directory will be published openly on the official website of the tax authority.

Furthermore, the government plans to introduce a separate category for ultra–large taxpayers starting in 2027. This tier will consist of enterprises and commercial banks that have paid taxes, duties, and fees exceeding 500,000 BCA, or UZS 206 billion, as of July 1 of the preceding year. The final list of ultra-large taxpayers will be approved directly by presidential decree, though their administrative oversight will follow the protocols already established for large taxpayers.

In connection with the shifting taxpayer classifications, the Ministry of Economy and Finance has been directed to update national state budget revenue forecasts by July 15. Following this fiscal adjustment, the Council of Ministers of the Republic of Karakalpakstan, along with the administrations of Tashkent city and the various regions, will be required to reapprove their respective local revenue targets to match the updated distribution of corporate tax streams.