On December 30, President of Uzbekistan Shavkat Mirziyoyev signed a decree introducing a package of customs and tax incentives aimed at supporting sustainable transport, the silk industry, and the waste management sector. The measures will take effect starting from January 1, 2026.
Customs duty exemptions (2026–2028)
From January 1, 2026 to January 1, 2028, a number of imported goods will be exempt from customs duties, provided they are included in special lists approved in accordance with the established procedure.
The exemptions apply to electric vehicle (EV) charging stations, their components, and technological equipment used for the development and servicing of EV charging infrastructure. A detailed list of eligible equipment and components will be approved separately by the government.
During the same two-year period, customs duty exemptions will also cover spare parts for cocoon spinning and silk fabric weaving machinery. In addition, imports of mulberry tree seeds and saplings, as well as industrial, elite, and super-elite silkworm breeds, will be exempt from customs payments, providing targeted support to the silk production sector.
Tax incentives for waste management sector (2026–2031)
The decree introduces long-term tax incentives for organizations operating in sanitation and waste management. From January 1, 2026 until January 1, 2031, the Directorate for the Management of Waste Landfills and qualifying companies engaged in waste collection, transportation, sorting, and recycling will be subject to a reduced corporate income tax rate and social tax rate of 1 percent.
To qualify for these tax benefits, companies must meet several mandatory conditions simultaneously. At least 90 percent of total revenue for the reporting (tax) period must be generated from waste-related activities, including collection, removal, sorting, and processing.
In addition, employers must ensure that the monthly salary paid to each employee is no less than twice the official minimum wage. As of the decree, this threshold is set at UZS 2.542 million per employee per month.
These measures are intended to stimulate investment, modernize key industries, encourage environmentally sustainable practices, and support job creation with adequate wage standards across priority sectors of the economy.