Fixed tax rates for individual entrepreneurs can be established based on specific districts and cities.

Starting in 2025, the Jokargy Kenes of Karakalpakstan, as well as the councils of people's deputies of regions and the city of Tashkent, will have the authority to set fixed income tax rates for individual entrepreneurs (IE) on a district and city basis. This will be determined by the level of their economic development, within the established minimum and maximum fixed rates.

https://kun.uz/ru/news/2024/12/24/v-razreze-rayonov-i-gorodov-mogut-ustanavlivatsya-fiksirovannyye-nalogovyye-stavki-dlya-ip2024-12-24 08:51:51

The president has adopted a decree titled "On Measures for the Implementation of a New System to Ensure High Economic Growth and Employment in the Regions, as well as to Enhance the Role and Responsibility of Local Authorities in This Area."

Starting from 2025, the following rights are granted:

To the Jokargy Kenes of Karakalpakstan, the Councils of People's Deputies of the Regions and the City of Tashkent:

to set fixed income tax rates for individual entrepreneurs by districts and cities within the minimum and maximum fixed rates, based on the level of economic development in these areas;
to apply a multiplier of up to two times for minimum rental rates per square meter used for tax purposes, particularly in the city of Tashkent, applying this coefficient by zones, similar to land tax;

To the Councils of People's Deputies of districts and cities:

to establish a decreasing or increasing coefficient from 0.7 to 1.5 for water resource usage tax rates;
to set an increasing coefficient of up to 1.3 for fixed tax rates on the extraction of non-mineral construction materials.