TAX INCENTIVES FOR SMALL BUSINESS AND ENTREPRENEURIAL ACTIVITY IN UZBEKISTAN

Authors

  • Turayev Alijon Akmal ugli,Sodikova Guzal Utkirovna Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

small business, individual entrepreneurs, tax incentives, turnover tax, 2026 Tax code, digital compliance, formalization

Abstract

 The 2026 reforms of the Uzbekistan Tax Code introduce a comprehensive set of tax incentives aimed at supporting small businesses and individual entrepreneurs. These measures include a reduced turnover tax rate, simplified compliance procedures, digital reporting mechanisms, and transitional incentives for businesses moving to general taxation. The study analyzes the legal framework, economic implications, and potential impact on entrepreneurship formalization and growth.

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References

1.Government of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan (amended 2026). Tashkent, Uzbekistan: Ministry of Finance. https://www.gov.uz/en/laws/finance/taxcode2026

2.State Tax Committee of Uzbekistan. (2025). Guidelines on turnover tax and simplified tax regimes for individual entrepreneurs. Tashkent, Uzbekistan: Ministry of Finance. https://www.soliq.uz

3.UzDaily. (2025, August 12). Uzbekistan to cut turnover tax to 1% for small entrepreneurs and self-employed.

4.KPMG Uzbekistan. (2025, December). Tax incentives for legal entities and individual entrepreneurs in Uzbekistan. KPMG International.

5.Kun.uz. (2025, November 27). Tax burden on sole proprietors and self-employed to be reduced in 2026.

6.Corpenza. (2026). Uzbekistan company establishment and tax guide. Corpenza Legal & Tax Services.

7.Tashkent Times. (2025, October 10). Turnover tax for sole entrepreneurs and self-employed to be cut to 1% from 2026.

8.Sci-P.uz. (2025). Tax policy and small business growth in Uzbekistan: Empirical evaluation. Asian Economic Policy and Taxation Journal, 3(2), 45–68.

9.Xabardor.uz. (2026, January 5). From January 1, 2026, fines for late tax reporting reduced for entrepreneurs.

10.Ministry of Economy and Finance of Uzbekistan. (2025). Digital tools and tax reporting modernization for small enterprises. Tashkent, Uzbekistan: Government Press. https://www.mf.uz/en/reports/digital-tax-initiative

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Published

2026-03-22

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons 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.

How to Cite

TAX INCENTIVES FOR SMALL BUSINESS AND ENTREPRENEURIAL ACTIVITY IN UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1766-1771. https://doi.org/10.55640/

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