In Uzbekistan, starting January 1, 2026, a procedure will be introduced for applying a zero rate of value added tax on the sale of agricultural products (excluding cotton and grain). This rule applies to agricultural commodity producers who directly grew the products and is set out in Presidential Decree UP-153 dated September 4, 2025. This was reported by podrobno.uz.reports.
To use the zero rate, business entities that meet the established requirements must submit an electronic request to the tax authorities. The application can be filed through the taxpayer’s personal account on the my3.soliq.uz portal.
To do this, in the “Electronic document flow” section, select the service “Request by legal entities to use tax benefits.” In the form that opens, choose the Decree of the President of the Republic of Uzbekistan as the type of regulatory legal act, VAT as the tax type, and UP-153 as the document number. The validity period and text of the benefit are generated automatically by the system.
Supporting documents must be attached to the request—such as cadastral information or a land lease agreement. It is also mandatory to specify the region, district, and mahalla, and to enter a contact phone number.
After all information is filled in, the request is submitted for review. The review period is up to 15 days, and the process status can be tracked in the “List of requests” section of the personal account.
Once approved, zero-rate VAT will be applied automatically in electronic invoices and taken into account when generating VAT reports.
Earlier, the Tax Committee also reminded that from January 1, 2026, the taxation procedure will change for self-employed taxi drivers: a reduced 1% turnover tax rate will be introduced for them. According to the agency, there is no need to install a separate QR code to accept payments from drivers and couriers.
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