4 per cent, as the general rate.
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 ↗)
Accounting keeps the books and makes every filing on time, with monthly reports in English.
Part of the answer bank — 52 questions, each cited to the article it rests on.