Uzbekistan's Ministry of Economy and Finance has published the Budget and Tax Policy for 2026 to 2028. Some of the main tax measures include:
- An increase in the profit tax rate for taxpayers engaged in electronic trade of goods, works, and services (e-commerce) to 15%, along with an increase in the turnover tax rate for e-commerce to 4%;
- A reduction in the small business turnover tax rate to 1% for self-employed individuals and sole proprietors with annual turnover up to UZS 1 billion;
- The …