Tax exemptions for public associations of people with disabilities to end next year

Starting next year, value-added tax (VAT) exemptions for passenger transportation services provided at unified rates by legal entities made up exclusively of public associations of people with disabilities will be abolished.

A corresponding decree by President Shavkat Mirziyoyev, titled "On Amending and Supplementing, as well as Repealing Certain Presidential Acts of the Republic of Uzbekistan That Provide Tax and Customs Benefits," was signed on September 18, 2024.

Additionally, from January 1, 2025, the exemption from land tax for legal entities on lands where new orchards, vineyards, and mulberry plantations have been established will also be canceled. Instead, the tax rate for these land plots will be reduced by 50%.

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