Uzbekistan Raises Taxes on E-Commerce Businesses Starting in 2026

Tashkent, Uzbekistan (UzDaily.com) — The Ministry of Economy and Finance has announced planned increases in tax rates for e-commerce operators, effective from the beginning of next year.

Under the new measures, the corporate profit tax will rise from 10% to 15%, while the turnover tax will increase from 3% to 4%. These changes are reflected in the 2026–2028 budget statement.

In addition, starting from 1 January 2026, a zero VAT rate will be applied to the sale of agricultural products by producers, aimed at supporting the agricultural sector.

For enterprises engaged in extracting gypsum for their own needs and producing construction materials from it, a subsoil use tax of 50% will be applied.

Greenhouse farms will benefit from preferential conditions: until 1 January 2029, the social tax will be set at only 1%, provided that the greenhouses generate at least 60% of their annual income.

Meanwhile, the land tax will be calculated according to rates established for agricultural land, regardless of the plot’s official category.