Uzbekistan VAT Rates 2026
Uzbekistan (Oʻzbekiston) levies Value Added Tax as QQS (Qoʻshilgan qiymat soligʻi). The standard rate is 12%, applied to most goods and services. Uzbekistan applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 12% | Most goods and services |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | UZS 1,000,000,000UZS 1 billion annual turnover (~USD 80,000); below it the turnover-tax regime applies |
| Tax authority | Tax Committee of the Republic of Uzbekistan |
| Filing frequency | Monthly returns |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/UZ endpoint to get Uzbekistan data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/UZ
# No authentication required for rate lookups
# Response:
# { "country_code": "UZ", "tax_type": "vat",
# "standard_rate": 12, "reduced_rates": [],
# "currency": "UZS", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Uzbekistan VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/UZ').then(r => r.json());
// → { standard_rate: 12, reduced_rates: [],
// currency: 'UZS' }
applyRate(rates.standard_rate);About Uzbekistan VAT
Uzbekistan moved against the global tide by cutting VAT twice — from 20% to 15% in 2019 and to 12% in 2023 — as the centrepiece of its post-isolation liberalisation, betting that lower rates plus digitisation would out-collect the old system. The bet has broadly paid off: receipts grew as e-invoicing, online cash registers and QR-receipt lotteries formalised the bazaar economy. Businesses under UZS 1 billion can stay on a simplified turnover tax instead.
VAT in Uzbekistan is administered by the Tax Committee of the Republic of Uzbekistan.
Sources: PwC Worldwide Tax Summaries · Soliq — Tax Committee (accessed Jun 2026)
Rate history
- 2019Rate cut from 20% to 15% in the Mirziyoyev tax reform
- 2023Cut again to 12% — one of the lowest rates in the CIS
Frequently asked questions
What is the VAT rate in Uzbekistan in 2026?
12%, after consecutive cuts from 20% (2019) and 15% (2023) — among the lowest VAT rates in the CIS.
Why did Uzbekistan cut its VAT rate?
The reforms traded a lower rate for a wider, digitised base — e-invoicing and online registers expanded collection enough to offset the cuts.
Related concepts and guides: