TASHKENT, Uzbekistan, December 23. Uzbekistan will keep its key tax rates unchanged in 2026, Trend reports via the Senate of the Oliy Majlis of the Republic of Uzbekistan.
The decision was announced during the 12th plenary session of the Senate, where lawmakers reviewed the law "On the State Budget of the Republic of Uzbekistan for 2026."
Under the approved framework, the value-added tax (VAT) rate will remain at 12%, while the standard corporate income tax rate is set at 15%. The personal income tax rate will also stay at 12%. The property tax for legal entities is maintained at 1.5%, the land tax on agricultural land at 0.95%, and the social tax at 12%, with a higher rate of 25% applying to budget-funded organizations. The turnover tax rate will remain at 4%.
The Tax Code also includes measures aimed at strengthening the continuity of the VAT system, promoting a healthy lifestyle, and ensuring the efficient and sustainable use of water resources.
In addition, to ease the administrative burden on taxpayers, a unified penalty mechanism will be introduced: In instances where multiple tax submissions are delayed within a singular calendar month, a singular financial sanction will be levied rather than an aggregation of penalties.