TASHKENT, Uzbekistan, December 23. Uzbekistan
will keep its key tax rates unchanged in 2026, Trend reports via the Senate
of the Oliy Majlis of the Republic of Uzbekistan.
The decision was announced during the 12th plenary session of
the Senate, where lawmakers reviewed the law "On the State Budget
of the Republic of Uzbekistan for 2026."
Under the approved framework, the value-added tax (VAT) rate
will remain at 12%, while the standard corporate income tax rate is
set at 15%. The personal income tax rate will also stay at 12%. The
property tax for legal entities is maintained at 1.5%, the land tax
on agricultural land at 0.95%, and the social tax at 12%, with a
higher rate of 25% applying to budget-funded organizations. The
turnover tax rate will remain at 4%.
The Tax Code also includes measures aimed at strengthening the
continuity of the VAT system, promoting a healthy lifestyle, and
ensuring the efficient and sustainable use of water resources.
In addition, to ease the administrative burden on taxpayers, a
unified penalty mechanism will be introduced: In instances where
multiple tax submissions are delayed within a singular calendar
month, a singular financial sanction will be levied rather than an
aggregation of penalties.
