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Uzbekistan: Tax incentives for businesses that maintain high sustainability rating

Incentives became effective on November 16, 2024.

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December 26, 2024

Law No. ЗРУ-1000 introduced the following tax incentives for businesses that maintain a high sustainability rating.

  • A rated entities can expect tax overpayment refunds (excluding value added tax (VAT)) within three days.
  • AAA rated businesses are exempted from tax audits (excluding criminal cases related ones) and can get a VAT refund within one day without audit.

The incentives became effective on November 16, 2024, following the introduction of a sustainability rating system on February 1, 2024.

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