Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan will introduce additional support measures for greenhouse farms, including those operating on household plots, through tax incentives, electricity cost compensation, subsidies for energy-efficient equipment and preferential loans.
The measures are set out in Presidential Resolution No. PP-371, dated 13 October 2026, “On Additional Measures to Develop Greenhouse Farms Based on Advanced Green Technologies and Ensure the Efficient Use of Household Plots.” The document was published on the Huquqiy axborot Telegram channel.
Under the resolution, agricultural producers will be subject to a zero rate of value-added tax (VAT). Agricultural producers and fish-farming enterprises will also benefit from a zero rate of profit tax on sales of their own products.
Greenhouse farms that generate at least 60% of their total income from greenhouse activities will pay social tax at a rate of 1% from 1 January 2026 to 1 January 2029.
From 1 January 2027 to 1 January 2030, eligible businesses will receive a 50% reduction in land tax and property tax for legal entities.
Additional measures will help greenhouse farms reduce heating costs. From 1 November 2026 to 1 April 2030, farms using special heat-retaining covering materials or energy-efficient, environmentally friendly heating systems will receive compensation for 50% of the electricity costs incurred from October through March.
Eligible technologies include heat pumps, geothermal systems, solar thermal installations and high-efficiency electric heating systems.
The National Agency for Energy Efficiency will provide one-time subsidies until 1 January 2030 to cover the purchase and installation of solar panels, heat pumps, infrared heaters and other energy-saving equipment for household greenhouses.
The programme will cover the Tashkent, Zangiata, Kibray, Yangiyul and Yukorichirchik districts of Tashkent region. Subsidies will amount to 40% of eligible expenses, capped at 100 million soums.
Further support will be available to families in 50 mahallas in Tashkent region that specialize in greenhouse farming. Each family will be eligible for a subsidy of up to 200 million soums from the Targeted Fund for Poverty Reduction.
In addition, the Central Bank will provide preferential loans to individuals with household plots or land for dehkan farming under a pilot programme to develop family entrepreneurship.
Borrowers will be able to obtain loans of up to 300 million soums to build greenhouses using green technologies and up to 150 million soums to upgrade existing greenhouse facilities.
