Uzbekistan Introduces New Tax Incentives Supporting Arts and Culture

Uzbekistan has published Presidential Decree No. UP-103 of 2 June 2026, introducing measures to support the arts and culture in Uzbekistan. Among other things, the Decree provides the following new tax incentives:

• Entities whose main business activity consists of concert performances, cinematography, creating content for children, non-governmental theaters, studio-theaters, and private educational organizations in the fields of art and culture are exempted from value added tax, corporate in…