Tax exemptions for export-oriented firms in industrial zones abolished
Previously, companies in small industrial zones were granted a four-year tax exemption — double the usual period — if they exported at least 30% of their goods abroad.

As reported earlier, Shavkat Mirziyoyev signed a decree on December 27 to bring export benefits in line with the World Trade Organization's (WTO) norms.
The decree cancels or modifies several previously introduced incentives designed to support exports. Specifically, profits from foreign sales will now be subject to full taxation.
The rule extending the period during which companies in small industrial zones in Tashkent were exempt from profit tax and property tax has been abolished. Previously, these companies received an additional two years of tax benefits if they exported at least 30% of their products.
Exemptions for importing equipment in silk production are no longer contingent on exporting a certain percentage of products. Now, companies must only allocate the funds saved from these exemptions to purchase additional equipment within two years of importing the qualifying equipment.
In a meeting with entrepreneurs on December 20, the president announced that Uzbekistan’s accession to the WTO was entering its "final stage." At the same time, he emphasized that the government would continue to support businesses and create favorable conditions for their operations.
Earlier reports indicated that in 2024, Uzbekistan completed bilateral negotiations with 15 countries regarding its WTO membership.
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