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Uzbekistan Draft Law to Increase E-Commerce Tax Rates from 2026

The Ministry of Economy and Finance of Uzbekistan has published details in its draft tax policy for 2026–2028, which confirms:

  • Corporate Income Tax (CIT) for e-commerce businesses will rise from 10% to 15%.
  • Turnover Tax for e-commerce will increase from 3% to 4%.
  • These changes apply to companies engaged in online marketplaces, subscription services, and other e-commerce activities starting 1 January 2026. [kun.uz]

You can access the official information here:
Government proposes higher turnover and income taxes for e-commerce sellers [kun.uz]



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