According to the document, business entities that are registered and operating in areas classified as category five will pay corporate property tax and land tax at a rate of 50% of the assessed amount of these taxes. Exceptions are made for large taxpayers, permanent establishments, budget organizations, state enterprises, as well as legal entities where the state's share in the authorized capital is 50% or more.
Starting from January 1, 2025, the exemption from land tax for plots where new orchards, vineyards, and mulberry plantations have been established will be abolished. However, the tax rate for such lands will be reduced by 50%.
As of July 1, 2025, the exemption from value-added tax for the turnover of passenger transport services provided at unified tariffs will be canceled.
Until January 1, 2028, initiators of new orchards will be exempt from VAT and customs duties when importing fruit seedlings, rootstocks, grafts, parent materials, and equipment from foreign countries.
The prize fund for the International Silk Uzbekistan Fashion Week, held biennially in the third week of May, has been reduced to 1 million dollars.