Uzbekistan raises the VAT registration threshold fivefold
- Jurisdiction
- Uzbekistan
- Tax
- VAT
- Change type
- Threshold
- Status
- In force
- Announced
- 1 June 2026
- Effective
- 1 June 2026
- Authority
- Gazeta.uz
- Verified
- Corroborated against official id · medium confidence
Uzbek businesses turning over between UZS 1 billion and UZS 5 billion — roughly USD 417,000 at the top. They can stay on the simplified turnover tax without VAT registration instead of being pulled into the standard regime.
Uzbekistan raised the annual turnover threshold for mandatory transition to the standard VAT and corporate income tax regime from 1 billion UZS to 5 billion UZS (approximately USD 417,000), effective 1 June 2026. Businesses with annual turnover below 5 billion UZS may continue under the simplified turnover tax system without VAT registration obligations.
What changed in detail
Uzbekistan raised the annual turnover threshold for mandatory transition to the standard VAT and corporate income tax regime from 1 billion UZS to 5 billion UZS (approximately USD 417,000), effective 1 June 2026. Businesses with annual turnover below 5 billion UZS may continue under the simplified turnover tax system without VAT registration obligations.
Proof
Sirojiddin Aslonov / UzA Uzbekistan to raise VAT and corporate income tax transition threshold for small businesses to nearly $417,000 Uzbekistan will raise the threshold for small businesses to transition to VAT and corporate income tax from 1 billion soums (about $83,400) to 5 billion soums (nearly $417,000) starting from 1 June. The proposal was approved by president Shavkat Mirziyoyev.
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