{"id":16590,"date":"2026-06-01T20:12:06","date_gmt":"2026-06-01T15:12:06","guid":{"rendered":"https:\/\/invest-in-uzbekistan.org\/?p=16590"},"modified":"2026-06-01T20:12:06","modified_gmt":"2026-06-01T15:12:06","slug":"dlya-subektov-malogo-biznesa-nalogovyj-rezhim-stanet-bolee-blagopriyatnym","status":"publish","type":"post","link":"https:\/\/invest-in-uzbekistan.org\/en\/novosti-uzbekistana\/dlya-subektov-malogo-biznesa-nalogovyj-rezhim-stanet-bolee-blagopriyatnym\/","title":{"rendered":"Tax regime to become more favorable for small businesses"},"content":{"rendered":"

The Presidential Decree \u201cOn creating more favorable economic and administrative conditions for the growth of small business entities\u201d (Decree No. UP-100 dated May 26, 2026) has been adopted, the press service of the Ministry of Justice reports<\/a>.<\/strong><\/p>\n

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cash payments will be permitted for the sale of alcohol and tobacco products;<\/li>\n
when purchasing alcoholic products, digital marking codes will be recognized as sold to the final consumer by these entities.<\/li>\n<\/ul>\n
For public catering businesses:<\/p>\n
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a simplified procedure will be introduced for hiring certain categories of employees through the labor authorities\u2019 mobile application on the same day and for a fixed period, including wage payments;<\/li>\n
partial VAT refunds will amount to 40% of the paid VAT, regardless of the share of non-cash revenue.<\/li>\n<\/ul>\n
Starting January 1, 2027:<\/p>\n
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fees for retail alcohol sales and alcohol sales by catering establishments will be consolidated, with the rate set at 10% of BCV;<\/li>\n
minimum rental rates for tax purposes will not apply when individuals or legal entities lease properties exceeding 1,000 sq. m to entrepreneurs (except in Tashkent);<\/li>\n
small businesses will be allowed to deduct expenses for accounting services and tax consultants at double the standard deduction rate.<\/li>\n<\/ul>\n
From June 1, 2026, to January 1, 2030, entrepreneurs operating primarily in catering, trade, or services may voluntarily choose the simplified VAT calculation and payment regime.<\/p>\n
Under this regime:<\/p>\n
\n
the VAT rate will be 6% of total turnover from goods and services;<\/li>\n
the corporate income tax rate will be 0%, and tax reporting requirements will be abolished;<\/li>\n
input VAT on purchased goods and services will not be creditable.<\/li>\n<\/ul>\n
According to the decree:<\/p>\n
\n
the VAT payer certificate will be issued solely for taxpayer registration purposes and will not serve as grounds for enforcement measures.<\/li>\n<\/ul>\n
The following will be abolished:<\/p>\n
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the procedure for temporary suspension of VAT payer certificates;<\/li>\n
mandatory recognition as VAT payers for legal entities, sole proprietors, and self-employed individuals importing goods across Uzbekistan\u2019s customs border.<\/li>\n<\/ul>\n
Starting January 1, 2027, VAT refund processing for low-risk taxpayers will be automated without human involvement.<\/p>\n
Until January 1, 2028, small business entities will be allowed to independently correct tax violation indicators identified by the tax risk analysis system.<\/p>\n
In such cases, no inspections will be conducted if:<\/p>\n
\n
the tax risk amount is up to 500 million UZS \u2014 no tax audit;<\/li>\n
the tax risk amount is up to 100 million UZS \u2014 no field tax inspection.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"
The Presidential Decree \u201cOn creating more favorable economic and administrative conditions for the growth of small business entities\u201d (Decree No. UP-100 dated May 26, 2026) has been adopted, the press…<\/p>\n","protected":false},"author":1,"featured_media":16591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-16590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti-uzbekistana"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/posts\/16590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/comments?post=16590"}],"version-history":[{"count":1,"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/posts\/16590\/revisions"}],"predecessor-version":[{"id":16592,"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/posts\/16590\/revisions\/16592"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/media\/16591"}],"wp:attachment":[{"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/media?parent=16590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/categories?post=16590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/en\/wp-json\/wp\/v2\/tags?post=16590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}