Uzbekistan — Simplified 6 percent VAT

Presidential Decree No. UP-100 of Uzbekistan introduces an optional simplified 6% VAT rate for businesses in public catering, retail trade, and services sectors, in place of the standard 12% VAT plus corporate income tax. The regime is voluntary, excludes enterprises with a state share of 50% or more and large taxpayers, and applies from 1 June 2026 to 1 January 2030. The Tax Committee of Uzbekistan clarified application procedures in early June 2026.