Starting in 2027, Uzbekistan will introduce a new mechanism for identifying ultra-large taxpayers. Under the updated criteria, enterprises and commercial banks whose tax liabilities and other mandatory contributions exceed a specific monetary threshold will be classified under this category.
This restructuring is mandated by a presidential decree aimed at comprehensively modernizing the country's tax administration.
According to the document, effective January 1, 2027, corporate entities and commercial banks will be designated as ultra-large taxpayers if their total contributions—encompassing taxes, fees, state duties, and non-tax payments—exceed 500,000 times the Base Reference Value (BRV). This cumulative volume will be assessed over a consecutive 12-month period, looking back from July 1 of the preceding year.
The decree also outlines an array of targeted measures focused on deeper digitalization of the fiscal infrastructure, deploying modern data-driven approaches to tax administration, and significantly improving the overall quality of services provided to taxpayers.
Additionally, starting in 2027, agricultural land taxes will be calculated automatically based on data provided by authorized agencies, completely eliminating the requirement for taxpayers to file agricultural tax returns.
Furthermore, tax incentives for individuals who direct their income toward repaying mortgage loans will now be applied proactively.
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