TAX PREFERENCES

Type of Tax Features of Tax Benefits Rate
Land Tax Exemption from profit tax depending on the volume of invested funds. Exemption starting from the day of commissioning. Rate 0%
Profit Tax Exemption from profit tax depending on the volume of invested funds. Exemption starting from the day of commissioning. Rate 0%
Free Customs Zone Regime
  • Exemption from customs duties (except VAT and customs processing fees).
  • Exemption when importing construction materials, if they are not produced in Uzbekistan.
  • Exemption when importing technological equipment, if its analogs are not produced in Uzbekistan.
  • Exemption for raw materials, materials, and components used for production and export of products.
Rate 0%
Property Tax Exemption starting from the day of obtaining the registration certificate. Rate 0%
Water Resource Usage Tax Exemption starting from the day of obtaining the registration certificate. Rate 0%