НАЛОГИ В УЗБЕКИСТАНЕ 2025 I НДС I БСНП I ПНФЛ I СН I НО

#taxes #vat #income_tax Some taxes in Uzbekistan in 2025: Value Added Tax (VAT) — 12%. 1 Base corporate income tax rate — 15%. 1 Individual income tax — 12%. 1 Property tax for legal entities — 1.5%. 1 Land tax for agricultural land — 0.95%. 1 Social tax — 12% (25% for budgetary organizations). 1 Turnover tax — 4% (unchanged). 1 The tax rate for the use of water resources for irrigation of agricultural land and fish farming is 100 soums per cubic meter. 1 The excise tax on mobile phone services will be abolished from January 1, 2025. In addition, all publishing and printing companies are exempt from corporate income tax from January 1, 2025, to January 1, 2029. 1 Main types of payroll taxes in 2025: Personal income tax. The rate is 12% for residents and non-residents of the country. 2 Social tax. The rate is 25% for budgetary organizations, 4.7% for the salaries of disabled people working in specialized workshops, sites, and enterprises, 7% for SOS Children's Village associations, and 12% for other taxpayers. 2 Income tax deductions to the INPS (Individual Pension System) are 0.1% of the employee's taxable income.