juris.hq
TaxesUpdated 30.08.2026

What is the VAT rate in Uzbekistan?

Short answer

12 per cent.

12%The standard rate — on taxable turnover (Tax Code, Art. 258 — lex.uz ↗)
0%Zero-rated turnover — the categories of Chapter 36 (Tax Code, Ch. 36 — lex.uz ↗)
20thMonthly filing — return by the 20th of the following month, payment no later than the return (Tax Code, Art. 273 — lex.uz ↗)monthly
What the law provides

Value added tax is charged at 12 per cent. The tax period is the month: the return is due by the 20th of the following month and payment no later than the return. Chapter 36 zero-rates certain turnover and Chapter 33 exempts others — whether a particular supply falls under either is a question of its own facts. (Tax Code, Arts. 258, 273 — lex.uz ↗)

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Accounting keeps the books and makes every filing on time, with monthly reports in English.

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Part of the answer bank 52 questions, each cited to the article it rests on.