Uzbekistan Introduces Measures to Support Smaller Businesses

Uzbekistan has published Presidential Decree No. UP-100 of 26 May 2026, introducing measures to support smaller businesses. One of the main measures is a change in the turnover threshold above which smaller businesses must transition from the simplified turnover tax regime to the general tax regime, including VAT. Previously set at a fixed annual turnover amount of UZS 1 billion, the threshold is now set at 12,000 times the basic calculation amount (standard calculation index) from 1 June 20…