A number of changes to regulations and other novelties took effect in Uzbekistan on April 1, 2025, as per the Ministry of Justice's information.
All pharmacies and hospitals have become VAT payers
From April 1, all legal entities selling pharmaceutical products or providing medical services in Uzbekistan are required to pay VAT, regardless of their income. While, VAT reports will be generated automatically by tax authorities.
Price regulations for over-the-counter drugs lifted
From April 1, price restrictions on over-the-counter drugs introduced in 2017 have been lifted. The maximum markup was 15% for distributors and 20% for pharmacies. These restrictions remain in force only for prescription drugs.
Cattle and poultry farmers will start receiving tax cashback
From April 1, 2025 to January 1, 2028, a mechanism for returning 50% of the VAT (cashback) will be introduced for livestock and poultry farms whose revenue from the sale of meat, milk, eggs and poultry meat is at least 90% of their income.
Social card will replace certificates of students, disabled people and veterans
From April 1, 2025, an individual will be confirmed as a person with a disability, a student or a war veteran using a social card. The paper form of the corresponding certificates will be abolished. This card will provide:
- benefits for the use of public automobile, rail, air and river transport services, linear taxis for persons with disabilities and persons with disabilities, as well as benefits for other categories of the population entitled to preferential use of this service;
- benefits for free or partially paid visits to state social facilities, concerts, entertainment and other events, entry to which is regulated on the basis of a ticketing system.
Tashkent to expedite issuance of construction permits
From April 1, Tashkent will experimentally combine the processes of issuing permits for the design of apartment buildings and the development of architectural planning assignments. This is expected to reduce the time frame by half.
A number of companies will be stripped of exclusive rights
From April 1, the exclusive rights (monopolies) of such organizations as Uzbekexpertiza, Uzengineering, National PR Center, Sag agro MTP, and Institute of Standards will be canceled.
From April 1, exclusive rights will be granted only on the basis of laws, decrees and resolutions of the president for a period of no more than 3 years. They can be granted exclusively for:
- protection of the constitutional order, human health, defense, state security and public order;
- prevention and elimination of natural disasters, catastrophes and epidemics.
New social support measures have been introduced for families from the Poor Families Register
From April 1, social assistance through the Social Notebooks funds will be provided to families included in the Poor Families Register, and social assistance for improving housing conditions and health care will also be provided to families whose monthly income does not exceed twice the minimum consumer expenditure for each family member.
Those included in the Poor Families Register will also be able to use new support measures - grants of up to 60 BCU to finance social projects for employment and social activity of vulnerable people and to cover housing repair costs for families affected by fire, flood and earthquake.
Taxes for new agricultural cooperatives and their employees have been reduced to 1%
From April 1 to January 1, 2028, the social tax rate for new agricultural cooperatives and cooperatives for the cultivation and processing of medicinal plants, as well as the tax rate on personal income of individuals hired by these cooperatives, is set at 1%.
Green tariffs for resources are being introduced
Green tariffs for electricity obtained from renewable sources are being introduced from April 1. The preferential tariff will be applied:
- for entrepreneurs producing electricity from biogas, waste, solar and wind turbines;
- for the population that uses solar panels and sells surplus electricity to the state.
