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Tax system in agriculture will be simplified

Uzbekistan
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Tax system in agriculture will be simplified
New measures are being introduced to reform the tax system in Uzbekistan's agriculture sector. This was reported by Zamin.uz.

The Presidential Decree dated September 4, 2025, “On measures to introduce a simplified procedure for calculating value-added tax in the agricultural sector” (PF–153) is recognized as an important innovation in the agrarian field. The main goal of this decree is to at least triple the official turnover of agricultural goods in 2026 and 2027.

Within the framework of the decree, starting from January 1, 2026, a number of new regulations will come into effect. In particular, a zero rate of value-added tax will be introduced for farmers and dehkan farmers producing agricultural products.

This, in turn, will reduce the excessive tax burden when bringing products to the market and help increase their income. Additionally, the process of covering and refunding the tax amount will be simplified.

From now on, this process will be completed within three days through an automated system, whereas previously it took weeks or months. The decree stipulates that electronic invoices along the supply chain will be analyzed in real time according to the risk level.

This mechanism aims to sharply reduce cases of tax evasion and the preparation of fake documents. These reforms will contribute to the development of the agricultural sector, support producers, and promote sustainable growth of the country's economy (source: Presidential Decree PF–153, 2025).

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