Uzbekistan Uzbekistan


VAT Standard rate 

The standard VAT rate in Uzbekistan in 2024 is 12%.


VAT zero rate

The zero VAT rate applies to the following groups of goods and services:

  • Export of goods;
  • Fuel and lubricants for aircraft operation support;
  • Services provided at airports;
  • International transportation services.


VAT exempt goods and services

  • Financial services, such as certain banking and insurance services.
  • Sale of pharmaceuticals, including drugs and medicines.
  • Sale of prosthetic and orthopedic products, inventory for individuals with disabilities, and related services in orthopedic prosthetics.
  • Educational services.
  • Veterinary services.
  • Passenger transportation services provided by the government, specifically within the public transport system.
  • Geological services offered as part of annual budget-funded state programs for the development and reproduction of the mineral resource base.
  • Postage stamps, stamped postcards, and envelopes.
  • Budget-funded scientific research and development.



Mandatory VAT registration is required when annual turnover exceeds UZS 1 billion (approximately USD 89,000).


Deductible VAT

Businesses are permitted to deduct input VAT on goods and services used in their business activities related to the production and sale of taxable goods or services by deducting output VAT.


Registration procedure

To register with the tax authority, a foreign legal entity must submit a registration application along with an extract from the register of foreign legal entities of its relevant country of origin or another document verifying its legal status. The application for registration must be submitted within 30 calendar days.



Tax representative

There is no need to appoint a tax representative in Uzbekistan.


Keeping records

Accounting records, both paper and electronic, must be kept for at least 3 years.


VAT filing and payment

The tax period in Uzbekistan is a month. The deadline for VAT filing and payment is on or before the 20th day of the month that comes after the reporting period. All taxable individuals are required to use electronic filing in Uzbekistan.



The late registration penalty for VAT amounts to 5% of the revenue subject to VAT. This penalty is applicable from the due date of VAT registration until the actual date of registration. The penalty cannot be less than UZS 5 million (approximately USD 445).

A legal entity’s official or an individual taxpayer will face administrative penalties for submitting tax returns after the deadline equal to 20% of the underpaid or belatedly paid amount.