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Tax compliance and advisory in Uzbekistan

For foreign companies and their Uzbek subsidiaries: choosing the regime, setting up accounting, VAT, filings and dealing with the tax authority — in English and Russian.

Discuss your caseHow it works
  • Threshold for general taxation: 12,000 BCU from 1 June 2026
  • Optional 6% VAT for trade, catering and services until 1 January 2030
  • Headline rates: VAT 12%, corporate profit tax 15%
In brief

Which tax regime should a foreign-owned company choose in Uzbekistan?

In Uzbekistan the regime is driven by turnover and activity. Presidential Decree No. UP-100 of 26 May 2026 raised the threshold for mandatory transition to general taxation to 12,000 base calculation units with effect from 1 June 2026 — below that turnover a company may stay on turnover tax. The headline VAT rate in Uzbekistan is 12% and the headline corporate profit tax rate is 15%. Separately, the same decree introduced an optional simplified VAT procedure at 6% of turnover for catering, trade and services, available from 1 June 2026 until 1 January 2030: profit tax under it is 0%, but there is no right to credit input VAT, which makes it attractive to businesses with few VAT-bearing purchases and unattractive to importers.

Where money is lost

What usually goes wrong

These are not abstract risks but the scenarios that cost real money in the first year of operating in Uzbekistan.

The regime was chosen from an English-language guide that is out of date

The company either registers for VAT earlier than it had to, or builds its model on a rate that no longer applies to its sector. The recalculation happens retrospectively, together with the filings.

Common mistake: Most foreign guides quote a threshold of 1 billion soums — that is still the text of Art. 461 of the Tax Code, which has not been amended yet. But since 1 June 2026 Decree UP-100 has set 12,000 BCU, and the Tax Committee applies the decree's threshold (press release of 27 May 2026) — the difference changes the VAT registration decision.

"Let's take the 6% VAT, profit tax is zero there"

Under the simplified procedure input VAT cannot be credited and a negative balance is written off. For a company with substantial VAT-bearing purchases or imports that is a straight loss, not a saving.

Common mistake: The rate is read as a discount and the condition attached to it is not. The procedure is optional and designed for trade, catering and services with little input VAT.

An outsourced accountant keeps the books, but the director carries the liability

Discrepancies surface as a notice in the online tax account and the response period starts running immediately — whether or not anyone is reading that account.

Common mistake: Nobody owns the tax calendar end to end, so a missed deadline is discovered when the demand arrives rather than before it.

Head office has no idea what is happening in the Uzbek subsidiary

Reports arrive in Russian and in local formats, the group auditor asks questions the local accountant cannot answer in English, and consolidation stalls.

Common mistake: Tax support is bought as "cheaper bookkeeping", with no requirement for English reporting or for positions the group can actually follow.

Outcome

What you get

Regime analysis with the numbers

Turnover tax, general regime and the 6% simplified VAT compared on your own figures, with a conclusion on which wins at what turnover and what share of input VAT.

A tax calendar for the company

Every obligation with its date: what is filed when, who owns it, what happens if it slips. We keep the calendar rather than reminding you occasionally.

Accounting set-up and review

A review of how your accounting works today and correction of discrepancies before the tax authority finds them.

VAT registration and deregistration

Registration once the threshold is crossed, voluntary registration, and electing and documenting the simplified procedure.

Dealing with the tax authority

Responses to notices and demands, representation on desk queries, and escalation to a dispute when that becomes necessary.

Reporting for head office

An English summary: which taxes, at which rates, on which deadlines and with which risks — in a form your group auditor can use.

How we work

How it works

  1. 011 day

    Intro call

    What the business does, its turnover, where it buys, whether there are imports or payments abroad. That is usually enough to see which regime is worth discussing.

  2. 023–5 days

    Diagnostic

    We look at the current accounting, the filings and the history of notices, then list discrepancies and open obligations.

  3. 032–3 days

    Regime decision

    A calculation on your figures and a written recommendation with references to the rules. The decision is yours, not ours.

  4. 04

    Transition and set-up

    Electing the chosen regime, building the tax calendar, and splitting responsibilities between your accountant and us.

  5. 05

    Ongoing work

    Deadlines, filings, responses to the tax authority and a quarterly summary for head office.

Legal basis

What the law says

Every point links to the primary source so you can check it yourself.

Choosing an option

Simplified 6% VAT versus the general 12% procedure

ParameterSimplified (6%)General (12%)
VAT rate6% of turnover12%
Input VAT creditNot availableAvailable
Profit tax0%15% (headline rate)
Who may use itCatering, trade, services; optionalAll VAT payers
Period01.06.2026 — 01.01.2030Open-ended

The simplified procedure wins where there is almost no input VAT — services and retail buying locally from non-payers. For an importer, or a company with large purchases from VAT payers, losing the input credit costs more than the rate saves.

Next step

Tell us about your business

We will go through your situation, tell you what can realistically be done and by when, and name a price once we understand the scope. Any figure before that would be made up.

Phone: +998781138101

Telegram: @pactumcrmbot

Email: info@pactum.uz

Want to talk it through with a lawyer first?

60-minute consultation — 300 000 UZS, paid in advance. The fee is credited toward the service if you go ahead.

Book a consultation

By sending the request you agree to the processing of your personal data and its transfer to a partner lawyer to respond, and to the privacy policy.

We name a price once we understand the scope of work.

Questions

Frequently asked questions

Must a foreign company register for VAT in Uzbekistan?
Not until turnover crosses the threshold. From 1 June 2026 the threshold for mandatory transition to general taxation is 12,000 BCU; below it a company may remain on turnover tax. Voluntary VAT registration is also possible where the input credit makes it worthwhile.
Which is better — 6% or 12% VAT?
It is calculated on your figures and depends on the share of input VAT. At 6% there is no input credit, so the procedure suits businesses with few VAT-bearing purchases and works against importers and companies buying heavily from VAT payers.
Who is eligible for the simplified VAT procedure?
Decree UP-100 grants the right to businesses whose main activity is catering, trade or the provision of services, for the period from 1 June 2026 to 1 January 2030. Election is voluntary.
Do you keep the books, or only advise?
We handle the legal side of the tax function: choice of regime, the calendar of obligations, a legal review of filings and correspondence with the tax authority. Returns are prepared and filed by the company's accountant or outsourced provider — we split the roles with them rather than duplicating the work.
Do you work in English?
Yes. Correspondence, recommendations and the head-office summary are in English; submissions to the tax authority are filed in the state language, as the procedure requires.
How much does it cost?
It depends on scope: the number of transactions, whether there are imports and payments abroad, and the state of the current accounting. Fixed pricing does not exist in tax support — after the intro call we issue a proposal with a defined scope of work.
Why this can be entrusted to us

Verifiable facts about us

No testimonials and no case studies here: they cannot be verified. Only what you can confirm yourself.

  • Every rule on this page carries a link to the primary source on lex.uz and the date it was checked: Uzbek tax rules changed twice during 2026, so they should be verified against the act rather than a guide.
  • We state what English-language guides miss: Art. 461 of the Tax Code still says 1 billion soums, but since 1 June 2026 Decree UP-100 has set the threshold at 12,000 BCU, and the Tax Committee applies it (press release of 27 May 2026).
  • Pactum is a legal services platform for Uzbekistan: 5,042 services in the catalogue, and your request is routed to a specialist in the relevant practice area.
Related

Related materials and services

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This material is for information only and is not tax advice on your particular situation. Rules and rates change — check the current wording via the links to the primary sources above. To have your case assessed, send a request.