Uzbekistan VAT Guide for 2026: Rates, Registration & Compliance
Uzbekistan's standard VAT is 12%. This guide covers registration, the rules for foreign digital suppliers, and monthly filing obligations.
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Key Takeaways
Uzbekistan applies a standard VAT rate of 12% to most goods and services; from 1 June 2026, an optional 6% rate is available for trade, catering, and services (taken instead of the standard regime, with no input credit). As a non-EU country, the EU's EUR 10,000 threshold does not apply — a domestic business registers once it crosses the Tax Code threshold, and a foreign company supplying electronic services to individuals in Uzbekistan must register through the VAT Internet Company Office. SaaS and digital services to Uzbek consumers are taxable at the 12% standard rate with no exemption for cross-border digital sellers; financial, insurance, medical, and education services are exempt, and exports are zero-rated.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Uzbekistan's Value-Added Tax (VAT) is a standard 12% on most goods and services, administered by the State Tax Committee [1][3]. From 1 June 2026 an optional 6% rate is available for trade, catering, and services (taken instead of the standard regime, with no input credit), and exports are zero-rated [2].
Rate | Applies to |
|---|---|
Standard 12% | Most goods and services, including foreign digital services to consumers |
Optional 6% | Trade, catering, and services (from 1 June 2026; no input credit) |
Zero 0% | Exports of goods and international transport |
Exempt | Financial and insurance, medical, and educational services |
For more detail, see our Europe VAT guides.
From 1 January 2026, Uzbekistan applies a 0% VAT rate to sales of agricultural products by agricultural producers (excluding cotton and grain). The standard 12% rate is frozen until 1 January 2028.
Uzbekistan VAT Calculator
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Uzbekistan · QQSRates as of August 2026. Source: Lex.uz: Tax Code of Uzbekistan (opens in a new tab).
Uzbekistan · Standard rate
12%
QQS rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Uzbekistan is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A domestic business registers for VAT when it makes taxable supplies above the Tax Code threshold [1]. A foreign company supplying electronic services to individuals in Uzbekistan must register through the VAT Internet Company Office within 30 days of starting supplies, with no threshold, and charge the 12% standard rate (reduced from 15% on 1 January 2023), with no permanent establishment required [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Domestic VAT payers file monthly, by the 20th of the following month. Foreign providers of digital services report on a separate quarterly cycle, calculating, filing, and paying by the 20th of the month after each calendar quarter [1].
Exemptions
Exports are zero-rated, and financial and insurance, medical, and educational services are exempt [1]. SaaS and digital services supplied to Uzbek consumers are taxable at the 12% standard rate, with no exemption for cross-border digital services to individuals [1].
Penalties
Late registration draws a penalty of 5% of the VAT-liable revenue for the period between the registration due date and actual registration, and underpayment carries a penalty of 20% of the unpaid tax (late filing itself triggers administrative liability), plus daily interest on unpaid tax [1].
Sources
[1] Tax Committee of Uzbekistan — VAT (12% standard rate, frozen to 2028)
[2] Government of Uzbekistan — 0% VAT for agricultural producers from 1 January 2026
[3] Tax Committee of Uzbekistan — VAT Internet Company Office (foreign electronic services, 12%)
Verified July 2026 against the Tax Committee of Uzbekistan guidance.
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