Entrepreneurs can now temporarily suspend operations and be exempt from tax payments

An important legislative change aimed at supporting the entrepreneurial environment and easing the excessive financial burden of doing business has been officially implemented in Uzbekistan. Under the new regulation, business entities can now voluntarily submit an application to temporarily suspend their operations and stop the accrual of taxes for that period.

This procedure was established by Law No. ORQ-1168 dated August 17, 2026.

What benefits does the new law provide?

The innovation in legislation guarantees that the following obligations are fully suspended while an entrepreneur's activities are on hold:

• Exemption from filing tax reports: During the period of temporary suspension, there is no requirement to submit periodic tax reports to tax authorities;

• Exemption from statistical reports: The necessity to submit mandatory reports to state statistical agencies is abolished;

• No tax accruals: Most importantly, during this period, no taxes or mandatory payments will be calculated for the entrepreneur themselves or for any of their hired employees.

Application-based procedure: Why is this important?

Previously, even if an entrepreneur did not conduct activities temporarily, they were still required to regularly submit "zero" reports or pay certain mandatory tax obligations.

The new mechanism allows business owners to legally and calmly recover during temporary breaks in operations (such as periods of financial difficulty, renovations, or re-evaluating business directions) without having to shut down the enterprise. These benefits apply only during the official period of temporary suspension of activities.