Uzbekistan has officially defined a list of agricultural products subject to a zero value-added tax (VAT) rate. The Ministry of Justice registered the document, which includes 516 items, with the exception of cotton and grain.

The new rules take effect on January 1, 2026. Farmers and agricultural enterprises are exempt from paying VAT on the sale of their products, but retain the right to reclaim VAT paid on goods and services necessary for production.

The refund will be processed on an accelerated basis. According to the explanation, VAT amounts will be automatically returned to producers within three days.

It is worth recalling that Uzbekistan is introducing new measures to support farmers and the textile industry. Cotton and wheat producers will receive compensation for part of their loan interest payments, with the amount of support depending on the loan repayment period.

Source: podrobno.uz