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.
Last updated
Key Takeaways
Uzbekistan applies a standard VAT rate of 12% to most goods and services; from June 1, 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.
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 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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