Skip to main content

Uzbekistan: Proposed tax amendments for businesses, increased e-commerce tax rates in 2026

Proposed to be effective from January 1, 2026.

Share
February 3, 2026

The Ministry of Economy and Finance in December 2025 presented a draft tax policy for 2026 and published a draft law proposing to raise tax rates for companies engaged in e-commerce from January 1, 2026.

Amendments for businesses

Key proposals in the draft tax policy would:

  • Reduce the turnover tax for individual entrepreneurs to 1%
  • Abolish certain exemptions
  • Introduce corporate income tax incentives for transitioning companies
  • Increase thresholds for advance payments
  • Provide value added tax (VAT) and subsoil tax benefits

E-commerce tax rates

The draft law would increase corporate income tax to 15% (from 10%) and turnover tax to 4% (from 3%).


For more information, contact a KPMG tax professional in Uzbekistan:

Sardor Shermatov | sshermatov@kpmg.co.uz

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline