VAT Rates in Uzbekistan

Quick overview

Standard Rate	Reduced Rate	Other Rates
15%	N/A	0%, Exempt

The local name for VAT in Uzbekistan is Qo’shimcha qiymat solig’i (QQS)/Налог на добавленную стоимость (НДС).

There is basically 1 VAT rates in Uzbekistan, a Standard VAT rate of 12%

(The standard VAT rate decreased from 15% per Jan q, 2023)

Recent developments

For more information about (recent) rate change developments in Uzbekistan, please click HERE.

Standard rate: 12%

This rate applies for all transactions that take place in Uzbekistan, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Examples of goods and services taxable at 0%

• Exports of goods
• International transportation services
• Utility services provided to private consumers

Examples of exempt supplies of goods and services

The term “exempt” refers to supplies of goods and services that are not liable to VAT and do not qualify for input tax deduction.

• Financial services (e.g., banking and insurance)
• Sale of pharmaceuticals (e.g., drugs and medicines)
• Educational services
• Veterinary services
• Passenger transportation services provided by the government (i.e., the public transport system)

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on May 17, 2023.

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