portal.guldu.uz

The tax system of the Republic of Uzbekistan continues its trajectory of structural modernization, characterized by stable core tax rates, significant administrative reform, and the targeted use of fiscal incentives to drive capital investment and technological advancement. For the period extending through the 2026 budgetary cycle, stability is a defining feature: the standard Corporate Income Tax (CIT) rate is set at 15% 1, the Value Added Tax (VAT) rate at 12% 2, and the Personal Income Tax (PIT) rate at 12%.2 This commitment to stable base rates offers substantial predictability for foreign direct investment (FDI).