Uzbekistan is continuing its tax system reform, with plans to introduce new administration mechanisms, tax benefits, and incentives for industry specialists starting in 2027. The relevant measures are outlined in a presidential decree.

One of the innovations is the establishment of a breast badge called 'Honored Tax Service Worker,' which will be awarded to specialists who have made significant contributions to the development of the tax system.

From January 1, 2027, changes in tax administration will take effect. In particular, the tax on agricultural land will be calculated based on data provided by authorized bodies, without the obligation for taxpayers to submit reports.

Additionally, tax benefits for individuals on income used to repay mortgage loans will be applied proactively. In case of overpayment, funds will be refunded within 10 business days upon the citizen's application.

Criteria for the largest taxpayers have also been defined: enterprises and commercial banks whose total taxes and fees exceed 500,000 times the base calculation value over the last 12 months will be classified as 'super-large.'

To train personnel, the Higher School of Taxation will be established under the Tax Committee of Uzbekistan, starting operations in the 2026/2027 academic year.

Furthermore, tax procedures will be simplified and service quality for businesses will be improved.

Source: podrobno.uz