juris.hq
TaxesUpdated 30.08.2026

What are the turnover tax rates in Uzbekistan?

Short answer

4 per cent, as the general rate.

4%The general rate — including retail in cities of 100,000 and above (Tax Code, Art. 467 — lex.uz ↗)
2%Retail in other settlements (Tax Code, Art. 467 — lex.uz ↗)
1%Retail in remote and mountain areas — and individual entrepreneurs and the self-employed (Tax Code, Art. 467 — lex.uz ↗)
What the law provides

Turnover tax is charged on revenue, not profit, at 4 per cent as the general rate. Retail carries its own geography: 4 per cent in cities of a hundred thousand people and more, 2 per cent in other settlements, 1 per cent in remote and mountainous areas. Who may use the regime at all is a separate question, decided by the one-billion-sum threshold and the excluded activities. (Tax Code, Arts. 461, 467 — lex.uz ↗)

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