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Uzbek Market : Consumption taxes

Consumption Taxes

Nature of the Tax
Value Added Tax (VAT)
Tax Rate
Reduced Tax Rate
Banking and insurance services, pharmaceuticals, educational services, veterinary services and passenger transportation services provided by the government are exempt.
Generally, the export of goods, international transportation services, and utility services provided to private consumers are zero-rated.
Other Consumption Taxes
Excise tax is imposed on certain types of imported goods (cigarettes, jewellery, petrol, alcohol drinks). Rates vary from 15% to 70%, depending on the type of goods imported.
The excise tax rate on mobile communication services is reduced to 10% from 1 January 2022, whereas mobile communication services are not subject to excise tax starting from 1 January 2023.

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Latest Update: July 2022