Tax Legislation
Tax Reform in the Agricultural Sector of the Republic of Uzbekistan
In accordance with Presidential Decree of the Republic of Uzbekistan No. 153 dated September 4, 2025, a simplified mechanism for calculating Value Added Tax (VAT) has been approved for the agricultural sector. These changes are aimed at supporting producers and stimulating the development of the agrarian sector.
Key changes effective from January 1, 2026:
- Application of a 0% VAT rate on the sale of agricultural products of own production.
- Exclusion: This regime does not apply to the sale of cotton and grain.
Product Register and Expansion of Coverage
The list of goods eligible for the 0% VAT rate is approved by the Ministry of Agriculture jointly with the Tax Committee. As of December 24, 2025, the list was expanded by 27 additional items and now includes 504 types of products.
Important: The list is dynamic. Proposals for amendments may be submitted by the Jokargy Kenes of the Republic of Karakalpakstan, regional khokimiyats, and agricultural producers themselves.
VAT Refund Mechanism and Timeframes
Preservation of Input VAT Credits
The procedure for crediting VAT paid on goods and services purchased for the production of goods included in the register is fully preserved.
Fast Automated Refund
VAT amounts are refunded to agricultural producers automatically within 3 working days (excluding cotton and grain).