Uzbekistan VAT rate
Налог на добавленную стоимость — the standard rate applied to taxable turnover and taxable imports under part one of Article 258 of the Tax Code of the Republic of Uzbekistan (new edition, approved by Law № ЗРУ-599 of 30 December 2019, in force from 1 January 2020), administered by the Tax Committee of the Republic of Uzbekistan.
| Current value | 12 percent |
|---|---|
| In force from | 2023-01-01 |
| Official source | Закон Республики Узбекистан от 30 декабря 2022 года № ЗРУ-812 «О внесении изменений и дополнений в некоторые законодательные акты Республики Узбекистан в связи с принятием основных направлений налоговой и бюджетной политики на 2023 год» — амендмент к Налоговому кодексу: «в части первой статьи 258 цифру „15“ заменить цифрой „12“»; дата вступления в силу 01.01.2023 (Национальная база данных законодательства, lex.uz) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THE BRIEF IS CORRECT: 15% → 12% from 1 January 2023, and 12% is still the rate today. Confirmed twice over: (a) the amending statute above literally replaces the figure 15 with 12 in Article 258 part one; (b) the Tax Committee of the Republic of Uzbekistan states on the government portal «В 2025 году ставка НДС сохранилась в размере 12%» and adds the commitment that VAT and profit tax rates will NOT be raised before 1 January 2028 (https://gov.uz/ru/soliq/sections/view/23159). The 2026 tax-policy law (Закон № ЗРУ-1108 от 25.12.2025, in force 01.01.2026, https://lex.uz/ru/docs/7951016) does not touch the Article 258 rate. Other rates/regimes under the VAT chapter: 0% on exports of goods and on certain international services; from 1 January 2026 a 0% rate on sales of agricultural produce by producers, excluding cotton and grain, with a three-day automated input-VAT refund (Tax Committee, 6 Sep 2025, https://gov.uz/ru/soliq/news/view/84640); exemptions for education, medical, financial, funeral services and residential letting. Registration: VAT (and profit tax) obligations begin once turnover exceeds 1,000,000,000 UZS in a 12-month period — below that a legal entity sits on the turnover tax (налог с оборота) instead, so 'the VAT rate' is simply inapplicable to most small businesses. Returns are filed through my.soliq.uz by the 20th of the month following the reporting period, with payment due by the filing date. Non-resident suppliers of electronic services to Uzbek consumers register and charge the same 12%. ACCESS NOTE: soliq.uz (the Tax Committee's own domain) refuses connections from this fetcher (ECONNREFUSED on 217.29.112.224) — use the Committee's mirror at gov.uz/ru/soliq instead. lex.uz renders an entire code on ONE page, so the Tax Code itself (lex.uz/ru/docs/4674893) truncates in any fetcher long before Article 258; short amending laws like ЗРУ-812 fetch fine and are the practical way to machine-read a rate change. Point a source-watcher at ЗРУ-numbered amending laws each December, not at the Tax Code page.
Earlier values
| From | Value | Source |
|---|---|---|
| 2020-01-01 | 15 | Налоговый кодекс Республики Узбекистан (новая редакция, утве |
Get it programmatically
curl https://asiaref.dev/v1/uz/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/uz/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/uz/vatOther Uzbekistan series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates