Turnover tax in Uzbekistan
Turnover tax is the simplified tax for legal entities with total income up to 1 bn UZS and for entrepreneurs with the same level of sales income. It replaces VAT and profit tax. The general rate is 4%, and 1% for individual entrepreneurs; returns are monthly by the 15th.
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Who pays
Rates
Base and deadlines
Example
Income since the start of the year, the rate for your category and the 15th-of-month deadlines are tracked by Centa AI accounting software, so the 1 bn UZS threshold is visible in advance.
Frequently asked questions
What is the turnover-tax rate?
4% in general; 1% for a YATT and the self-employed; in retail 4%, 2% or 1% depending on the location (Art. 467).
Who pays turnover tax?
Legal entities with total income for the tax period up to 1 bn UZS and YATT with that level of sales income, except the Art. 461 exclusions.
When is the turnover-tax return due?
Monthly by the 15th of the next month and annually by 15 February; payment no later than the return (Art. 470).
Do expenses reduce turnover tax?
No: the base is income less the amounts listed in Art. 464, not profit.
Sources
This material is for reference and is not tax or legal advice. Rules are quoted from the Tax Code text on LexUZ; check how they apply to your company.