TAXATION OF AGRICULTURAL ENTERPRISES IN UZBEKISTAN: FEATURES, CHALLENGES, AND REGULATORY MECHANISMS
DOI:
https://doi.org/10.55640/Keywords:
agricultural taxation, Uzbekistan, 2026 Tax Code, VAT incentives, land tax, financial sustainability, electronic reporting.Abstract
This article analyzes the unique features of taxation for agricultural enterprises in Uzbekistan. Based on the 2026 Tax Code and current legislation, it examines tax mechanisms, incentives, compliance requirements, and their impact on the financial sustainability of agricultural producers.
References
1.Salimov, S. (2025). Xo‘jaligini soliqqa tortish mexanizmini samaradorligini oshirish istiqbollari. Green Economy and Development Journal. https://doi.org/10.5281/zenodo.15653786 (tahliliy maqola O‘zbekiston qishloq xo‘jaligi soliqqa tortish tizimi nazariyasi va amaliyoti haqida)
2.Gov.uz. (2025, October 31). QQSning nol stavkasi qo‘llaniladigan qishloq xo‘jaligi mahsulotlari ro‘yxati to‘ldirildi. Soliq qo‘mitasi ma’lumotlari
3.Gov.uz. (n.d.). Qishloq xo‘jaligi yerlariga yer solig‘i hisoblanishi bo‘yicha ko‘p uchraydigan savollar. Soliq qo‘mitasi hujjati.
4.Kun.uz. (2025, September 5). Uzbekistan to introduce zero VAT rate on farm products from 2026.
5.One.uz. (2026, January 1). Agricultural products will be granted VAT exemption.
6.EY. (2026). Uzbekistan: tax updates effective from 2026. EY Tax Alerts (global).
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
