Excise Taxes on Fuel and Beverages to Increase in Uzbekistan from April 2026

Tashkent, Uzbekistan (UzDaily.com) — Higher excise tax rates on petroleum products, fuel, as well as certain food products and beverages will come into effect in Uzbekistan starting from 1 April 2026.

The relevant law was signed by President Shavkat Mirziyoyev on 25 December 2025.

The amendments to the Tax Code were adopted as part of the tax and budget policy for 2026 and affect excise duty rates as well as the procedure for their application to specific categories of goods.

In particular, a progressive excise tax will be introduced for sugar-sweetened beverages, depending on the amount of sugar per 100 milliliters.

Beverages containing up to 5 grams of sugar will be subject to an excise tax of 500 soums per liter; those with 5 to 10 grams of sugar will be taxed at 515 soums per liter; and drinks containing more than 10 grams of sugar per 100 milliliters will be taxed at 535 soums per liter. If the sugar content is not indicated on the packaging, the maximum excise rate will apply.

The excise tax on beverages with sugar substitutes will increase by two-thirds, from 300 to 500 soums per liter, while the rate for energy drinks will rise by 7.5%, from 2,000 to 2,150 soums per liter.

In addition, an excise tax on chips—fried or dried, thinly sliced products containing potatoes or potato flavoring, sold in consumer packaging—will be introduced in April. The tax will amount to 15,000 soums per kilogram for both domestic producers and importers.

As for fuel excise regulation, the rate on natural gas will remain unchanged at 12%. Excise duties on petroleum products, liquefied gas, and compressed gas will increase by an average of 7%.

Specifically, the excise rate for AI-80 gasoline and above will rise from 375,000 to 402,000 soums per ton, while for AI-91 gasoline and above it will increase from 335,000 to 360,000 soums per ton.

The excise tax on aviation kerosene (excluding synthetic) will increase from 300,000 to 321,000 soums per ton; on diesel fuel from 360,000 to 385,000 soums; on Eco diesel fuel from 325,000 to 348,000 soums; and on motor oil for diesel and fuel-injected engines from 510,000 to 546,000 soums per ton.

For end consumers, excise-related price increases will also apply. Thus, AI-80 gasoline and above will rise from 525 to 562 soums per liter, or from 700,000 to 750,000 soums per ton; AI-91 gasoline and above from 470 to 505 soums per liter, or from 621,000 to 665,000 soums per ton; diesel fuel from 525 to 562 soums per liter, or from 635,000 to 680,000 soums per ton; liquefied gas from 525 to 562 soums per liter, or from 1,000,000 to 1,070,000 soums per ton; and compressed gas from 750 to 805 soums per cubic meter.