Norma.uz: Key Changes to Uzbekistan’s Legislation Effective from 1 January

Tashkent, Uzbekistan (UzDaily.com) — The portal norma.uz presents an overview of the main changes in the national legislation of the Republic of Uzbekistan, which will take effect on 1 January 2026. The reforms will affect taxation, social protection, healthcare, entrepreneurship, environmental management, digitalization, and public administration.

Among the key innovations:

Fifty percent of electricity costs for pumps used by farms cultivating fodder and oilseed crops will be reimbursed from the State Budget.

An automated system for real-time analysis of electronic invoices (e-invoices) based on risk levels will be implemented for VAT crediting within a unified supply chain. The share of high-risk e-invoices must not exceed 10 percent of the total number of documents in the reporting period.

Rules for VAT offsetting, including verification and control mechanisms, will be fundamentally revised.

All business entities will be able to submit 105 types of mandatory reports to 14 government bodies through the Unified Reporting System hisobot.gov.uz.

The National Statistics Committee has approved 47 statistical reporting forms for 2026. This means that out of 64 forms used in 2025, 17 have been abolished, exceeding previously planned optimization targets.

Individuals paying personal income tax or social contributions, as well as certain other categories of citizens, will be entitled to free planned inpatient medical care. The Ministry of Health Order No. 3632 of June 19, 2025, approved the list of diseases for which treatment is provided free of charge for eligible groups.

The procedure for assigning and paying maternity, childbirth, and temporary disability benefits will be fully revised. Payments will be made through the state social insurance system.

Entrepreneurs involved in the production or sale of jewelry will be considered VAT payers regardless of income levels. If conditions are met, they will be entitled to reimburse up to 80 percent of the VAT paid.

For individual entrepreneurs with an annual turnover of up to 1 billion soums and self-employed citizens, the turnover tax rate will be set at 1 percent.

For the import of live cattle (HS code 0102), sheep, and goats (HS code 0104), VAT deferral of up to 180 days (until the end of 2027) is provided. Refunds of paid tax will be made according to established procedures.

For goods subject to state veterinary control, the time required to issue veterinary permits and certificates will be halved.

Businesses producing livestock products will be allowed to pay land lease fees for fodder cultivation in equal installments over five years.

Monitoring of seismic resistance of cultural heritage sites will be introduced. Initially, this will cover sites with high tourist potential, including the Registan Ensemble in Samarkand, the Ark Fortress in Bukhara, and the Ichon-Qala complex in Khiva.

Permanent radar and satellite monitoring will be conducted on highways A-373 and M-39 and adjacent railway sections in mountainous areas to track zones with a high risk of landslides.

Medium- and long-term forecasting of strong earthquakes using artificial intelligence technologies will be launched. The pilot phase will take place in Tashkent.

Citizen appeals regarding social assistance and registration of families and residents will be handled through the “Digital Mahalla” platform. A Centralized Mahalla Registry has been established for this purpose.

Temporary registration of foreign citizens and stateless persons at their place of residence for up to one year will be carried out through EPIGU.

In each parliamentary district, two community budget projects with the greatest impact on residents’ lives will be selected for mandatory financing from the state budget.

The principle of “employment authorities as partners of employers” will be implemented, providing assistance in recruiting personnel with practical skills. The project will start in Tashkent and later expand nationwide.

A system for handling labor law violations without employer participation will be introduced through the Interagency Hardware-Software Complex “Unified National Labor System,” with electronic administrative decisions issued.

Employment contracts for newly appointed civil servants will be concluded for one year, with subsequent extension for an indefinite term based on positive performance.

Civil servants will undergo annual medical examinations, and state agency canteens will transition to outsourcing with mandatory adherence to healthy nutrition principles.

The deadline for mandatory installation of automatic monitoring stations, dust and gas cleaning equipment, local water treatment facilities, and permanent observation posts at Category I industrial enterprises will be completed.

In all regions, entrepreneurs who employ or facilitate the employment of persons with disabilities in groups I and II will receive subsidies of up to 500 million soums.

In Tashkent, the Ministry of Ecology, Environmental Protection, and Climate Change will install special monitors and information boards displaying air pollution and hydrometeorological data.

An information system “Interactive Map” will be launched, displaying facilities with barrier-free access for persons with disabilities.

For businesses primarily engaged in waste collection, removal, sorting, and recycling, the corporate income tax and social tax rates for the main activity will be abolished at a rate of 1 percent.

The Law of the Republic of Uzbekistan No. ZRU-1101 “On State Social Insurance,” dated 9 December 2025, comes into force.

As an experimental measure, a results-oriented management system will be introduced in several ministries and regional and district hokimiyats. Target indicators will be set by the Management Efficiency Agency under the President and approved by the Cabinet of Ministers.

Additionally, the Regulation on the Provision of Medical Care at the Expense of the State Budget in public and private medical organizations will enter into force.