Business law changes in Uzbekistan — 2026
Key changes this year include:
- VAT in Uzbekistan for foreign companies selling goods to individuals through online marketplaces, and secondary liability to buyers for platform operators, from 12 December 2026 (Law ZRU-1173 of 10 September 2026).
- A three-year moratorium on inspections of small businesses and the "Second Chance" tax amnesty (Decree UP-175 of 27 August 2026).
- Business categories based on annual income from 18 November 2026 (Law ZRU-1168 of 17 August 2026).
The updates below are listed from newest to oldest.
Updated: 28 September 2026
From 1 December 2026 employers must report workplace accidents within 24 hours through "Xavfsiz mehnat"
Cabinet of Ministers Resolution No. 505 of 22 September 2026, in force since 23 September 2026, introduces new rules for investigating and recording work-related accidents and providing compensation for harm. These replace the rules adopted in 1997 and 2005. They apply to all organisations and individual entrepreneurs with employees, including workers whose employment has not been formally registered.
From 1 December 2026 employers must report every workplace accident, including minor ones, within 24 hours through the "Xavfsiz mehnat" system. The report must go to the labour inspectorate, the internal affairs authorities, the Ministry of Employment, the trade union and the employer's compulsory civil liability insurer. Missing the deadline is a breach of workplace safety law. Reports in the media or on social media can also prompt investigations into unreported accidents.
The deadline for approving accident reports and the basis for calculating care allowances have changed:
| Before | Now |
| Form N-1 report on a minor accident approved within three working days (Resolution No. 286 of 6 June 1997) | Within one working day |
| Allowance for special medical care — two pension base amounts per month (Resolution No. 60 of 11 February 2005) | Twice the minimum wage (2.720.000 soums) per month |
AI developers can register free of charge on ai.gov.uz to compete for public contracts of up to 2,500 BCV
Cabinet of Ministers Resolution No. 510 of 22 September 2026, in force since 23 September 2026, establishes a single register of information systems and software products based on artificial intelligence. State bodies, khokimiyats and companies in which the state holds at least 50% may use a "request for proposals" procedure to procure services for implementing registered products from listed businesses. The total contract value must not exceed 2,500 BCV (1.100.000.000 soums). IT Park will run the register on ai.gov.uz, with launch required by 1 February 2027.
Registration is free. Applicants must be businesses registered in Uzbekistan that develop, implement or support AI systems and can demonstrate their rights to the model, datasets and algorithms. Review and approval of the technical specification take 15 working days. The operator's check takes three working days, the expert commission has 10 working days to issue its conclusion, and publication takes another three working days.
An application may be refused only on the grounds listed in the regulation. Reasons must be given, and the conclusion can be appealed. Participants must notify the operator of product changes within three working days. Failure to reply to the operator's request within the same period results in a one-month restriction on participation in public procurement.
Securities issuers will receive quarterly ratings from 18 December 2026; a D rating may lead to early bond redemption
From 18 December 2026 the National Agency for Prospective Projects (NAPP) will publish quarterly ratings of securities issuers under an order of its Director (Ministry of Justice reg. No. 3941 of 17 September 2026). Ratings are based on penalty points across seven criteria. The largest penalties apply to failure to comply with the agency's instructions (30 points), failure to publish quarterly or annual reports (15 points), and failure to disclose material facts (five points each, up to 15).
There are four categories: A — 0–10 points, B — 15–25, C — 30–60, and D — 65–100. Issuers rated B may receive a warning. Those rated C may have registration of a securities issue refused. Failure to disclose reports or material facts may also lead to restrictions on their corporate actions on the Single Portal of Corporate Information. For issuers rated D, the agency may additionally require early redemption of corporate bonds within 30 days, with coupon payments, and suspend trading in their securities.
The agency decides which measures to apply within a month of publishing the rating. The measures remain in force for three months. Issuers can challenge their rating by appealing to the agency within five working days or by going to court.
Pharmaceutical inspections will use the "Risk analysis" system from 18 December 2026
From 18 December 2026 the Ministry of Health will use the electronic "Risk analysis" system to schedule inspections of pharmaceutical manufacturers, wholesalers and pharmacies (order of the Minister of Health, Ministry of Justice reg. No. 3940 of 16 September 2026). The system calculates risk automatically, with separate assessments for the manufacture, compounding and wholesale of medicines and for the retail sale of medicines and medical devices.
Risk is scored on a 100-point scale. The regulation gives the following ranges: high — 81–100 points, medium — 61–81, and low — below 61. The published ranges overlap at 81 points. Businesses assessed as low risk are not inspected. For those at medium or high risk, inspections cover only compliance with pharmaceutical legislation.
For manufacturers and wholesalers, premises (35 points) and equipment and facilities (25 points) carry the most weight. For pharmacies, the main criteria concern compounding, dispensing and storage rules (30 points), having a manager with a university qualification in pharmacy (20 points), and compliance with good pharmacy practice standards (20 points).
Businesses cannot be required to provide documents during the analysis. The risk level alone is not grounds for sanctions, and the assessment can be appealed to a higher authority or in court.
Fuel limit books abolished: company vehicles on business trips will use corporate cards for fuel purchases
From 15 September 2026 fuel limit books and limit cards are no longer required under the rules for supplying oil products and gas to legal entities for their own use. The change follows a joint resolution of the Inspectorate for Control over the Use of Electricity, Oil Products and Gas, the Ministry of Agriculture, the Ministry of Water Resources and the Ministry of Transport (Ministry of Justice reg. No. 2072-3 of 14 September 2026).
A permit to supply fuel may be issued on paper or electronically. It must be approved by the supplier's head or an authorised person; signatures from the accounting and marketing departments are no longer required. Electronic permits are sent to the supplier, customer and filling station through an information system. Supply contracts must state the type and quantity of fuel without reference to a limit. Customers submit copies of payment documents electronically.
Payment for fuel on intercity business trips has changed:
| Before | Now |
| The bank issued cash for fuel; the driver received a cash advance and a fuel limit book and had to account for their use | The driver receives a corporate card with the waybill, pays for fuel with the card and must account for its use |
Liquefied gas: no cap on exchange price increases; private suppliers may sell imported gas to households from 1 November 2026
Under Presidential Resolution PP-326 of 12 September 2026, in force since 15 September 2026, Uzbek companies must sell the liquefied gas they produce or import through commodity exchanges. Gas sold at their own filling stations is exempt. The cap on exchange price increases relative to the listing price (the spread) has been abolished. Suppliers to households buy gas on the exchange or import it directly, but the newly created LPG-Trade LLC is prohibited from importing gas. The Cabinet of Ministers will set retail prices for households.
From 1 November 2026 all liquefied gas supplied by Uzbekneftegaz JSC and Lukoil Overseas Supply and Trading Ltd must be offered on a separate exchange trading platform. Other businesses, including importers, may choose to trade there. Private companies may also supply households with imported gas.
From 1 October 2026 at least two private importers will sell gas in household cylinders at freely set prices under a pilot programme in the Andijan region. For the period from 1 July to 1 December 2026, agricultural enterprises receive a subsidy for diesel bought on the exchange. It covers the portion of the price above 15 million soums per tonne, up to 2 million soums per tonne.
Electrical equipment manufacturers can obtain loans at 6% from 1 October 2026; tax and customs benefits extended to 2030
From 1 October 2026 electrical equipment manufacturers can obtain loans for working capital funded by the Trade Development Company JSC. Presidential Resolution PP-325 of 12 September 2026, in force since 16 September 2026, provides for loans of up to USD 5 million for up to two years at 6% a year. If the loan is repaid within the first year, interest is recalculated at 4%. The National Business Guarantee Company guarantees 50% of the loan, up to the equivalent of 20 billion soums.
When a manufacturer buys copper on the exchange, it pays 25% of the price. Uzsanoatexport JSC pays the remaining 75% within three days, and the manufacturer repays that amount within 90 days at 6% a year.
The resolution also extends the benefits below. The tax changes require amendments to the Tax Code, with a draft law due within three months.
| Before | Now |
| 50% reduction in profit tax and property tax rates where electrical products account for at least 80% of revenue; exemption from customs duties on imported raw materials and components — until 1 January 2027 | Until 1 January 2030 |
From 1 October 2026 small and medium-sized businesses and the self-employed can receive support for loan interest payments
From 1 October 2026 the Entrepreneurship Development Company JSC will cover part of the interest on commercial bank loans to the self-employed and small and medium-sized businesses, subject to a decision by district or city coordinating bodies ("headquarters"). The measure is set out in Presidential Decree UP-193 of 11 September 2026, published on 12 September 2026. Applicants cannot be required to provide a credit history, business category or sustainability rating. The same interest expense cannot be reimbursed twice. A total of 300 billion soums has been allocated, but the decree does not specify how much of each borrower's interest will be covered.
"Leader entrepreneurs" who involve families from the Social Register in cooperative business activities may receive loans without collateral of up to 5 billion soums, calculated at 50 million soums per family. These loans also require a decision by the district or city headquarters.
The headquarters will receive 3.2 trillion soums by the end of 2026 and will set the terms of preferential loans under the family and youth entrepreneurship programmes. The Ministry of Economy and Finance and the Central Bank will approve loan, subsidy and interest support terms previously set by presidential decrees. A proposal for tax incentives for employers that build kindergartens and housing for staff is due within two weeks.
Foreign marketplace sellers must pay VAT in Uzbekistan from 12 December 2026; platform operators will have secondary liability to buyers
Law ZRU-1173 of 10 September 2026 takes effect on 12 December 2026. It extends the VAT rules for foreign providers of electronic services (Chapter 39 of the Tax Code) to goods sold by foreign companies to individuals through online marketplaces. The rules apply where both the buyer's place of residence and the delivery address are in Uzbekistan. Foreign sellers must register with the tax authority within 30 calendar days of starting sales.
Operators of online marketplaces, order aggregators and digital streaming services must ensure that product-ranking algorithms are transparent and customer reviews remain unaltered. The seller is primarily liable to the buyer. The operator has secondary (subsidiary) liability unless the contract or legislation provides otherwise. E-commerce payments must use separate bank accounts; individual entrepreneurs and the self-employed may also use e-wallets.
The law expands the range of tax agents and the duties of platform operators:
| Before | Now |
| Only foreign intermediaries acted as tax agents for electronic services | Uzbek legal entities acting as intermediaries and operators of Uzbek platforms that handle payments to foreign sellers are also tax agents |
| Operators had the right to check sellers' licences and notifications | Operators must carry out these checks |
A business census will run from 15 October to 30 November 2026; small firms will face fewer quarterly surveys from 2027
Presidential Decree UP-190 of 10 September 2026, published on 12 September 2026, provides for a business census from 15 October to 30 November 2026. It will record all economic units operating in the country as of 1 October 2026, including their number, structure, industry and operating status. A government resolution will set the procedure, with a draft due within a month.
From 1 January 2027 statistics authorities may select each micro-firm or small enterprise for a quarterly sample survey no more than once a year. The annual report on institutions providing medical care to the population will now be submitted to the Ministry of Health. Previously, it went to the statistics authorities. This is item 53 of the Unified List of reports approved by Presidential Resolution PP-8 of 9 January 2024.
The decree also approves the National Strategy "Development of Statistics 2030". By 2030 it aims to reduce the reporting burden on businesses by 20% and cut the number of statistical reporting forms from 47 to 38.
Noisy home renovations will be limited to weekdays, 09:00–18:00, from 11 December 2026; fines for officials will increase
Law ZRU-1171 "On Protection of the Population from the Harmful Effects of Noise" of 9 September 2026 takes effect on 11 December 2026. It prohibits noise above permitted levels from 23:00 to 07:00 on working days and from 22:00 to 09:00 on weekends and public holidays. Construction, reconstruction and repair work that exceeds permitted noise levels in residential buildings and adjacent areas is allowed only from 09:00 to 18:00 on working days. The law lists shopping centres, catering businesses, entertainment venues and service businesses among the sources of noise.
The sanitary authority or the Ministry of Internal Affairs may suspend a venue's operations for up to 10 working days if it regularly exceeds noise limits at night and poses a real threat to people's lives and health. Longer suspensions require a court order. Fines for officials under Article 192 of the Code of Administrative Liability will also increase:
| Before | Now |
| Fine for officials — 1/3 to 1/2 BCV; for a repeat offence within a year — 1/2 to 1 BCV | 10 to 15 BCV (4.400.000–6.600.000 soums); for a repeat offence within a year — 15 to 20 BCV (6.600.000–8.800.000 soums) |
Public procurement: starting prices must be justified from 1 October 2026; bids at least 20% below the selected price require a deposit
From 1 October 2026, under Cabinet of Ministers Resolution No. 480 of 8 September 2026, all public contracting authorities must calculate the average market price and the starting price of the items they intend to procure in a dedicated module on the public procurement portal. Procurement may proceed only after an electronic price certificate has been issued; the contract price may not exceed the starting price, and direct contracts may not exceed the module's average market price. The calculation requires at least three quotations or price data from the previous 90 days (or 365 days if no data is available for the shorter period). If prices vary by more than 30%, the market research requirement is deemed unmet. A certificate is valid for up to 90 days; the quantity specified in it may be adjusted once, by up to 10%.
On the electronic cooperation portal, a bidder offering a price 20% or more below the price selected by the contracting authority must pay an additional deposit equal to the difference per unit: up to 100 BCV (44.000.000 soums) for offers up to 2,500 BCV and up to 1,000 BCV (440.000.000 soums) for offers above that threshold. Bids without the deposit are rejected automatically. From 1 January 2027, the module will calculate prices for 60 groups of goods automatically. The temporary regulation applies until 31 December 2028.
Mandatory certification transferred to the Institute of Standards; imports under one contract can receive a certificate valid for up to one year
From 9 September 2026, under Cabinet of Ministers Resolution No. 472 of 7 September 2026, the Uzbek Scientific Testing and Quality Control Centre and its certification bodies are abolished; the Uzbek Institute of Standards is their legal successor and conducts periodic assessments under certificates issued by the Centre for serial production until those certificates expire.
Certification scheme 3A has been introduced: for identical goods (other than vehicles) imported under one foreign trade contract, a certificate of conformity is issued once for up to one calendar year. Sheet glass under customs codes 7003–7007 (entry 91¹) has been added to the list of products subject to mandatory conformity assessment (Resolution No. 43 of 30 January 2021); entry 46 (automotive safety glass and glass containers) has been revised. Technical regulation specialists must undergo competency assessments exclusively at the Institute, for a fee of 1.5 BCV (660.000 soums). Resolution No. 318 of 6 July 2004 on product certification and 32 other acts are repealed.
The timeframe for bringing standards into force has also changed:
| Before | Now |
| A standard takes effect no later than three months after adoption (regulation under Resolution No. 220 of 14 March 2019) | No earlier than 60 days after adoption; a transition period applies where an existing national standard is replaced (from 9 September 2026) |
From 8 December 2026 those who report unlicensed activity receive 10% of the fine collected
From 8 December 2026, under Cabinet of Ministers Resolution No. 466 of 4 September 2026, any individual or legal entity that reports activity conducted without a licence, permit or notification (including while these are suspended) receives a one-off reward of 10% of the fine actually collected under parts two to four of Article 165 of the Administrative Liability Code and Article 52 of the Law on licensing, permit and notification procedures. The reward is transferred to the informant's bank card within one working day after the offender pays the fine.
Reports must be submitted through the "Litsenziya" information system or the Ministry of Justice mobile app. They must include a personal identification number (PINFL) or taxpayer identification number (TIN), a phone number, bank card details, and unedited photographs or video footage of up to 120 seconds. No other information may be requested. A decision to refuse consideration must be made within three working days; reports are reviewed within ten working days. Where several reports concern the same offence, the first informant receives the reward. A report is not considered if the licence, permit or notification exists, the offence has already been reported or an inspection is under way. The informant's identity is confidential; liability applies for unfounded reports that harm a business or its reputation.
From 8 December 2026 inspections of alcohol and tobacco producers and wholesalers will be scheduled through the "Risk analysis" system
From 8 December 2026 the Inspectorate for Regulation of the Alcohol and Tobacco Market schedules inspections through the electronic "Risk analysis" system (order of the Department for Combating Economic Crimes under the Prosecutor General's Office, Ministry of Justice reg. No. 3932 of 4 September 2026). The system covers producers of ethyl alcohol, alcoholic beverages, beer and tobacco products, and wholesalers of alcohol (other than local beer, sparkling and natural wines), tobacco and beer; retail is not covered.
Risk is scored on a 100-point scale: 81–100 points is high, 61–81 medium and up to 61 low. Low-risk entities are not inspected; medium- and high-risk entities are subject to preventive measures and inspections under Presidential Decree UP-184 of 14 November 2024. For producers of alcohol, beer and tobacco the criteria carrying the most points are compliance with trading rules (40 points) and with production requirements and technical regulations (30 points). For tobacco and beer wholesalers, compliance with trading rules carries 70 points. Data sources include licences, statistics, complaints, media and test purchases. Businesses may not be asked to provide documents during the analysis. The risk level alone is not grounds for sanctions, and the assessment may be challenged before a higher authority or in court.
Tour operators must use certified guides from 1 December 2026; guide certificates no longer expire
Cabinet of Ministers Resolution No. 468 of 4 September 2026 (in force since 7 September 2026) changes the licence conditions for tour operators: from 1 December 2026 guided tours may be led only by guides (including guide-interpreters) holding a valid qualification certificate, and from 1 January 2028 non-compliance counts as a breach of licence conditions.
Guide certificates are now issued with no expiry date and recorded in a single electronic register. Guides who have not worked for two years (no income reports in the tax authorities' systems) must re-sit the exam, or their certificate will be suspended. From 1 January 2027 guided tours at 200 key visitor sites must follow a standard approved script. The list of documents required to certify hotels and tourism services has been updated. The certification fee is now calculated on the basis of projected income from certified services over five years, excluding VAT.
The licence condition for tour operators (Annex 5 to Resolution No. 80 of 21 February 2022) has changed as follows:
| Before | Now (from 1 December 2026) |
| Staff (guides, excursion leaders, instructor-guides) obtain a qualification certificate at least once every three years | Staff must hold a qualification certificate with no expiry date; tours must be led by certified guides |
Tourism businesses can exhibit free of charge at the national stand at international fairs
From 7 September 2026, under Cabinet of Ministers Resolution No. 467 of 4 September 2026, an administrative regulation sets out how tourism businesses are selected to exhibit at Uzbekistan's national stand at international tourism fairs. The Tourism Support Fund covers the cost of exhibition space, stand design and decoration; additional services are available for a fee under a contract with the National PR Centre. Applications are submitted free of charge through the public services portal or a public service centre: at least 100 calendar days before an event in a country requiring a visa and 30 days in a country allowing visa-free entry; the announcement is published at least 120 days in advance. A decision on accepting an application is made within three working days, and the final selection decision within five working days after applications close. Applications may be rejected only for inaccurate information.
Places are allocated as follows: tour operators 60%, accommodation providers 15%, transport companies 15%, other tourism businesses 10%; unclaimed places go to tour operators. When a quota is oversubscribed, a scoring system applies (maximum 55): website and social media up to 15, staff up to 10, tourists brought in during the previous year up to 10 (801 to 1,000 scores 10, under 100 scores 0), tour packages 1 point each up to 10, a green tourism certificate 10. The previous selection procedure is repealed.
Indian citizens holding a US, Schengen, UK or other qualifying visa can enter Uzbekistan visa-free for 30 days
From 1 September 2026, under Presidential Decree UP-180 of 29 August 2026, a visa-free regime applies to citizens of India holding valid multiple-entry business or tourist visas issued by Australia, the United States, the United Kingdom, Canada, the Republic of Korea, Schengen states, New Zealand or Japan, provided they present an airline ticket to their home country or a third country. They may stay for up to 30 days from entry, provided their qualifying visa remains valid throughout the stay. The Tourism Committee and the Ministry of Foreign Affairs are to assess extending the practice to citizens of other states by 1 July 2027.
State assets and land: 15% upfront, interest-free instalments and a 25% discount for prompt payment on large purchases
Under Presidential Decree UP-177 of 28 August 2026, published on 8 September 2026, buyers of state assets and non-agricultural land plots must pay 15% upfront within 30 calendar days. They may pay the balance in interest-free instalments.
Additional benefits apply to state assets priced above 23,000 BCV and sold at an online auction, by tender or on the exchange, and to land priced above 8,000 BCV:
- Payment in full within six months qualifies for a 25% discount.
- Payment of 50% within six months allows the balance to be paid over seven years.
- Payment of 35% within three months allows the balance to be paid over five years.
These benefits also apply to existing contracts at the buyer's request.
Auction notices must be published 15 days in advance instead of 30. Assets that remain unsold for three months have their prices reduced in steps of 10%. The previous preferential instalment periods for state assets, other than land, in category 4 and 5 districts have been abolished. The general instalment terms have changed as follows:
| Before | Now |
| State assets — instalments over up to three years; land — interest charged at the Central Bank's key rate | Interest-free instalments; up to seven years for state assets |
What support measures were announced at the sixth open dialogue with entrepreneurs?
From 28 August 2026, Presidential Decree UP-175 imposes a three-year moratorium on inspections of small businesses, except inspections within criminal proceedings, inspections concerning effects on human health or compliance with labour law, inspections prompted by complaints from the public, VAT refund inspections and inspections on liquidation.
Until 31 December 2026 the "Second Chance" economic amnesty applies: where a tax debt that arose before 28 August 2026 is paid in full, the late-payment interest is written off and enforcement proceedings relating to that debt are discontinued. From 1 January 2027 a "warning for the first offence" rule applies, with 10 days to remedy the breach, and repeat inspections within one year are banned without the Business Ombudsman's permission. From 1 November 2026 the advance payment for electricity and gas by entrepreneurs connected to the ASKUE/ASKUG automated metering systems is cut to 15%. In public-law disputes a presumption in favour of the business applies: the burden of proof lies entirely with the state body.
The Decree also raised the ceiling on cash settlements for goods and services:
| Before | Now |
| 25 million soums (Decree UP-246 of 10 December 2025) | 400 BCV (base calculation value), that is 176.000.000 soums (from 28 August 2026) |
Customs reform: from 1 September 2026 the 50% advance payment for invoice-based exports is abolished, and from 2027 declarations will be processed automatically
From 1 September 2026, under Presidential Decree UP-174 of 27 August 2026, the following requirements have been abolished: the limit on advance payments to a foreign partner for invoice-based imports without a contract, the requirement to receive 50% of proceeds in advance for invoice-based exports, the requirement for advance payment or a payment guarantee for exports in national currency, and the requirement to present import permits for food additives, cosmetics and polymers, and registration certificates for medicines and medical devices, during customs clearance; these are now checked at conformity assessment instead. Invoice-based exports without a contract are permitted in any currency, provided the transaction is recorded in the foreign trade monitoring system.
From 1 October 2026 low-risk importers with a valid VAT certificate may offset import VAT, and fees for export clearance, phytosanitary certificates with fumigation and certificates of origin fall by 30%. From 1 January 2027 fixed customs values are prohibited, customs valuation checks for low-risk importers move to the post-release stage, and declarations for repeat shipments will be processed automatically where additional payments calculated by the risk management system do not exceed 10 BCV (4.400.000 soums) and general security has been provided. From 1 June 2027 fines for overdue export receivables do not apply to authorised economic operators.
Until 1 January 2027 exporters may settle overdue receivables from their own funds and have the fine written off
Presidential Decree UP-176 of 27 August 2026 introduces a one-off nationwide scheme running until 1 January 2027: businesses may use their own funds to settle receivables that arose before 28 August 2026 because a foreign counterparty failed to pay for goods, work or services actually exported, and that E-kontrakt records as overdue. Foreign currency in cash may be deposited at the bank servicing the exporter without a passenger customs declaration or power of attorney; once the funds are credited, the overdue amount recorded in E-kontrakt is reduced automatically and the uncollected part of the fine for failure to repatriate assets is written off in proportion to the funds paid in. Such funds are not export proceeds and do not qualify for the 0% VAT rate. The scheme excludes entities with a state share of 50% or more and their subsidiaries with the same share.
From 1 January 2027 a court halves the non-repatriation fine where the exporter acted in good faith (including by suing or going to arbitration), secured repatriation of more than 50% of the assets under the transaction, or repatriation is blocked by sanctions, banking restrictions or a ban on currency transactions in the partner's country.
Licences and permits are renewed automatically for businesses rated "B" or higher in the stability rating
From 25 August 2026, under Cabinet of Ministers Resolution No. 456 of 24 August 2026, the licensing regulation (Resolution No. 80 of 21 February 2022) and the permits regulation (Resolution No. 86 of 22 February 2022) provide for automatic renewal: an entity rated "B" or higher in the Business Entities Stability Rating receives an invoice for the state duty or fee one month before its licence or permit expires; if payment is made within 15 days of the invoice being sent, but no later than 5 days before expiry, the licence or permit is renewed automatically for a further term. Unpaid invoices are cancelled. The rule applies where the relevant procedure specifications ("passports") provide for it; licensing, permit and notification procedures may also be completed through public service centres.
For private notaries the qualification exam is replaced by a single competitive selection process comprising a test and a practical assessment (application fee 0.5 BCV, test fee 1 BCV, licence state duty 1 BCV); the licence is issued within 5 days and has no expiry date, and the justice authority registers the notary no later than the next working day. The explosives storage permit requirement applies from 1 January 2027.
Employers providing dual education for technical college students can obtain seven-year loans of up to 5 billion soums
From 21 August 2026, under Cabinet of Ministers Resolution No. 449 of 20 August 2026, new rules govern loans to organisations providing vocational training for students at state technical colleges: a loan of up to 5 billion soums for 7 years with a two-year grace period at the Central Bank base rate plus 4 percentage points (terms set by Presidential Resolution PP-316 of 23 October 2025), issued by Uzmilliybank and Aloqabank. For every 1 billion soums borrowed, the organisation must enrol at least 5 students for two academic years under a dual education programme and employ at least 1 graduate for one year; if these conditions are breached, the bank's standard interest rate applies. The college must report any breaches to the bank.
The borrower needs a dual education contract with the college, workplaces for practical training, mentors from its own staff, paid fixed-term employment contracts with the students, and a college graduate hired this year. Applications must be submitted within two weeks of the start of training and the graduate's hiring, together with a certificate confirming that the applicant has no tax arrears. The bank reviews an application within 5 working days; funds are disbursed within 3 working days, and any refusal must be issued in writing within a week. Non-state vocational education organisations are not covered.
E-commerce operators must give notice when they start and when they stop operating
From 24 September 2026, under an order of the NAPP (Ministry of Justice reg. No. 3927 of 19 August 2026), e-commerce operators — operators of electronic trading platforms, order aggregators and digital streaming services — must notify the National Agency for Prospective Projects through a dedicated information system (log in with OneID) before they begin operating. Acting as an operator without giving notice is prohibited. The notice is accepted on the day it is filed, confirmation with a QR code is issued within one working day, and no fee is charged. The operator must be an Uzbek legal entity, have a functioning information system, register employment contracts in the Unified National Labour System, and comply with legislation on e-commerce, personal data and consumer protection. Where the requirements are breached, the agency may suspend operations for no more than 10 working days; permanent cessation requires a court order. The register of notices is public.
An International Centre for Digital Technologies with a special legal regime will be established in 2027
Constitutional Law ZRU-1169 of 19 August 2026 establishes, from 21 January 2027, the International Centre for Digital Technologies — a designated territory with a special legal regime that will run until 2100. Within the Centre, its own rules will govern corporate, employment, tax, customs and currency relations; the common law and the principles of equity of England and Wales may apply on a subsidiary basis. IT projects are offered a "regulatory sandbox" — an experimental regime for creating and testing innovative products.
Economic offences committed by participants in the Centre on its territory (currency, customs, tax and competition offences) are dealt with by the Centre's administration in the first instance through its own economic and administrative measures, without referring the case files to national authorities. Foreign staff will benefit from simplified entry and work authorisation procedures. The law also provides for four investor categories: institutional, start-up, resident and infrastructure investor. The Law expressly prohibits changing the benefits granted in a way that disadvantages their holders or terminating them early.
Auctions introduced for entrepreneurs building small and micro hydropower plants
Presidential Resolution PP-298 of 19 August 2026, in force since 25 August 2026, approved a programme to develop the network of small and micro hydropower plants over 2026–2030: raising their combined capacity above 204 MW, generating 620 million kWh of clean electricity a year, with broad participation by entrepreneurs. Projects are allocated through auctions in which the electricity buy-back tariff is tied to the tariff for group II consumers: for micro plants with a capacity of up to 500 kW the starting price is 150% of the tariff and the floor is 50%; for small plants from 500 kW to 2 MW — 120% and 40%; from 2 to 5 MW — 100% and 30%. For an investor this means competitive selection on price, with a defined range of potential returns and long-term electricity sales.
Tourism start-ups can receive subsidies of up to 1 billion soums
From 19 August 2026 an administrative regulation is in force (Cabinet of Ministers Resolution No. 443 of 18 August 2026) governing subsidies for tourism start-ups: each year the Tourism Support Fund reimburses 50% of the cost of developing and rolling out a new type of tourist service, capped at 1 billion soums, for up to ten of the best projects.
The application is filed free of charge through public service centres or the Single Portal of Interactive Public Services, together with a business plan and a presentation of the project. Within five working days the Tourism Committee's commission schedules an interview (in person or by video link), then prepares its opinion within ten working days; the decision on the subsidy is taken within two working days. Applicants must have no tax arrears and must not be undergoing bankruptcy or liquidation proceedings. One applicant may receive the subsidy once per calendar year.
Business categories will be based on annual income from 18 November 2026
From 18 November 2026, under Law ZRU-1168 of 17 August 2026, business entity categories will be set by aggregate income for the calendar year rather than by headcount.
It also introduces: a single register of mandatory business requirements, with no liability for breaching a requirement not entered in it; payment of 50% of a fine within one month with the balance waived, or instalments over six months; suspension by a supervisory body for at most 10 working days and only on grounds listed in the high-risk register, with longer suspensions requiring a court order; suspension at the entrepreneur's own request, with tax accruals and reporting obligations suspended for that period; and electronic-only reporting. Land may be taken for public needs only after full compensation at market value, including lost profit.
| Before (Art. 5 of the Law as worded in 2012) | Now (from 18 November 2026) |
| Categories based on the average annual headcount by sector (microfirms — up to 20 people in manufacturing, up to 10 in services, up to 5 in trade) | Microfirms — income of up to 1 billion soums; small — 1–10 billion; medium — 10–100 billion; large — from 100 billion soums a year |
Uzbekistan has acceded to the Singapore Convention on mediation of commercial disputes
Under Law ZRU-1167, in force since 14 August 2026, Uzbekistan has acceded to the United Nations Convention on International Settlement Agreements Resulting from Mediation (the Singapore Convention, New York, 20 December 2018). This gives businesses a mechanism for having mediated settlements of international commercial disputes recognised and enforced in the states that are parties to the Convention — without full court or arbitration proceedings.
Uzbekistan entered two reservations: the Convention does not apply to settlement agreements to which the Republic of Uzbekistan or its government agencies are a party, and it applies only where the parties to the agreement have expressly agreed that it should. For businesses involved in foreign trade, this means that any future settlement agreement must expressly state that the Convention applies if the parties wish to rely on it.
The rules for taking business cases to economic and administrative courts have changed
Law ZRU-1165, in force since 14 August 2026, introduced a package of amendments to the procedural codes on access to justice for entrepreneurs. Extraterritorial jurisdiction has been introduced: the parties to an economic dispute may vary jurisdiction by agreement, and an automated system then selects the court, excluding the court that would normally have jurisdiction based on the defendant's location.
Administrative proceedings now include a preliminary hearing (held within 20 days of the application being received), the principle of protecting legitimate expectations in decisions of state bodies, and mandatory attendance at the hearing by an official of the state body — for failure to appear without good reason the court may impose a judicial fine. The grounds for refunding the state duty have been expanded to cover applications left without consideration after a preliminary hearing and insolvency cases. The inter-district, district and city economic courts have been merged into inter-district economic courts.
Instalment payment (BNPL) services become regulated from 2027
From 1 January 2027, under Presidential Resolution PP-294 of 14 August 2026, instalment payment service operators will be subject to new regulatory requirements: the right to operate arises only on entry in the Central Bank's register (banks and microfinance organisations by notification, other legal entities by registration).
Contractual limits: the value of the item purchased under an instalment plan must not exceed 250 BCV (110.000.000 soums); all payments over and above the principal, including fees and penalties, must not exceed half of the annual instalment amount; the maximum term is 12 months, and a contract for a longer term is treated as a consumer loan; early repayment carries no penalties or fees. Sellers offering consumer goods on credit (other than manufacturing enterprises), with quarterly turnover above 500 million soums and at least 50% of sales paid in instalments, must complete registration and meet the requirements applying to operators. Operators may not issue cash loans. They may raise funds from individuals only by issuing bonds.
NFRS No. 1 will replace NAS No. 1 from 1 January 2027
From 1 January 2027, National Financial Reporting Standard (NFRS) No. 1 "Presentation and disclosure of information in financial statements" takes effect (Ministry of Economy and Finance Order No. 392 of 23 July 2026, Ministry of Justice reg. No. 3923 of 13 August 2026), replacing National Accounting Standard (NAS) No. 1 "Presentation of financial statements and accounting policy" (reg. No. 3544 of 6 August 2024). The standard is mandatory for all Uzbek legal entities regardless of their form of ownership, apart from public interest entities and budget-funded organisations.
A full set of statements under NFRS No. 1 comprises: the statement of financial position (balance sheet), the statement of profit or loss and other comprehensive income, the statement of changes in equity, the statement of cash flows, and notes with comparative figures. The standard is based on International Financial Reporting Standards (IFRS): it introduces the concepts of material information, subtotals and reclassification adjustments. Companies should update their accounting policies and reporting formats before the end of 2026.
Businesses can begin certain activities without a licence under a three-month scheme
Law ZRU-1164 of 13 August 2026, in force since 14 August 2026, added Article 28-1 to the Law "On licensing, permit and notification procedures" — a special "Entry into business without a licence" regime. An entrepreneur may start a licensed activity, or an activity requiring a permit, without a licence, by notifying the authorised body free of charge through a dedicated electronic system or the Single Portal of Interactive Public Services. The regime lasts three months: during that period no liability arises for operating without a licence, and the entrepreneur must bring the activity into line with the licensing requirements and obtain a licence, or else stop the activity. The list of activities covered by the regime is approved by the Cabinet of Ministers in the licensing regulations and their accompanying specifications ("passports").
The same law updated the Law "On archives": private archives operate on a notification basis, electronic archives are given legal footing, and retention periods are set for HR records — 75 years for records created before 1 January 2019 and 50 years for those created later.
Light industry gains access to concessional loans for solar power plants and new subsidies
Cabinet of Ministers Resolution No. 438 of 12 August 2026, in force since 14 August 2026, sets out how USD 50 million will be channelled (under Decree UP-4 of 12 January 2026) through commercial banks as loans to light industry enterprises for buying and installing solar photovoltaic plants and other renewable energy sources: a term of up to 4 years at a rate no higher than 6% a year (of which 1.5% is the bank's margin). Borrowers must have overdue receivables of no more than 10% of turnover.
The same resolution expanded subsidies for the footwear and leather goods sector: 1 million soums for each new model put into production (up to 50 million soums per enterprise a year); reimbursement of 50% of the cost of imported shoe lasts and moulds — up to USD 10,000 a year for EU countries and up to USD 5,000 for others; reimbursement of 50% of the cost of water treatment reagents; and, for companies that have relocated a foreign brand to Uzbekistan, reimbursement of up to USD 5 million.
Trademark appeals must now be filed online
An order of the Ministry of Justice (reg. No. 3190-1), effective from 12 August 2026, requires appeals and applications for recognition of well-known trademarks to be filed electronically: documents are filed through the Ministry of Justice's intellectual property portal, and paper copies in duplicate are no longer required. The state duty is paid electronically through the unified billing system — without payment, no legally significant action is taken. Applicants may now be represented only by patent attorneys listed in the state register. An application to have a mark recognised as well known must set out the list of goods under the international classification.
Sessions of the Board of Appeal are recorded on video and no minutes are kept; decisions are signed with electronic QR codes and sent to the personal account on the portal. Employees of the justice authorities may not make up more than 30% of the Board.
Farms can outsource bookkeeping to Soliq-servis JSC; cotton and grain farms and new farms qualify for free services
From 12 August 2026 a regulation of the Tax Committee (Ministry of Justice reg. No. 3921 of 11 August 2026) sets out how Soliq-servis JSC divisions provide bookkeeping services to farms under contract. The service is free for farms growing cotton and grain; for newly established farms, if they opt in, for the first six months (filing tax and financial reports); and for newly established farms headed by young people, for two years. Other farms pay under contract.
The application is signed with the farm head's digital signature and filed through the single online applications platform or the taxpayer's online account; it is registered within one working day, and the regional division signs the contract and assigns an accountant within three working days (30 to 35 farms per accountant). The division sets the accounting policy, calculates payroll, personal income tax, social tax and contributions to individual funded pension accounts (INPS), files tax and statistical reports and participates in the annual inventory; the farm head retains control over funds in the bank accounts. By the end of each month, the farm must submit copies of timesheets and of orders on hiring, dismissal, leave and bonuses. The division may refuse to carry out unlawful instructions and must protect trade secrets.
Debtors can now request that a notary's writ of execution be set aside
An order of the Ministry of Justice (reg. No. 3757-1 of 7 August 2026), effective from 10 August 2026, changed the procedure for issuing writs of execution — a widely used instrument for recovering undisputed debts. A debtor who disagrees with the writ may, within 10 days of receiving a copy of it or of learning that it exists, file an objection with the notary — the notary then sets the writ aside, and the creditor is advised of the right to bring its claim in court. Missing the 10-day deadline without a valid reason, such as illness, the death of a close relative or being abroad, is grounds for refusing to set the writ aside; that refusal can be challenged in court.
Where the debt arose from a technical failure in the electronic systems, the writ is set aside on the application of either party. Recovery under service contracts and multi-apartment building management contracts now requires a copy of the contract to be attached.
New estate agency law introduces registration and certification requirements
From 8 November 2026 a new Law "On estate agency" (ZRU-1163 of 7 August 2026) takes effect, replacing the law of 2010. Estate agency services may be provided only by estate agencies and property agents entered in the Single Register; an estate agent is an individual holding a qualification certificate, issued by professional public associations (with at least 50 members) on the basis of a qualifying examination; a property agent may be a sole trader or a self-employed person.
The authorised body is the Agency for State Asset Management: it keeps the register and monitors compliance with the anti-money laundering requirements, which now extend to estate agents. Where a multiple listing system is used, information on fulfilment of the contract must be entered in it within three working days. The list of recognised international estate agent certificates will be approved by the Cabinet of Ministers.
Lending terms set for livestock and fish farming
Cabinet of Ministers Resolution No. 435 of 6 August 2026, in force since 7 August 2026, sets out the rules for lending to livestock and fish farming projects: the fund places money with commercial banks for 10 years at 6% a year, and the ultimate borrower receives a loan at 10% a year (including a 4% bank margin) for a term of up to 10 years, with a 4-year grace period and repayment in equal instalments, with no option to extend the term. Entities setting up enterprises to produce semen from pedigree bulls, and fish farming projects including the rearing of pedigree fish, may borrow up to 20 billion soums. Early repayment in full or in part is allowed.
The resolution also introduced a subsidy of 2 million soums for training insemination technicians on courses run from 1 July 2026 to 31 December 2028, and clarified the arrangements for reimbursing interest on loans for growing wheat and cotton.
A new law on motor roads: toll roads and roadside services
From 6 August 2026 a new Law "On motor roads" (ZRU-1162 of 5 August 2026) is in force, setting the framework for private investment in the road sector. The Law establishes a legal framework for toll roads: tolls are paid using a road pass, including an electronic pass that enables automatic payment based on the vehicle's number plate; the toll road operator is a legal entity acting under a contract with the road owner or under a public-private partnership agreement, with obligations to repair, maintain and operate the road and to collect payments. Maximum toll rates are approved by the authorised body.
Roadside infrastructure and service facilities are regulated separately — filling and charging stations, hotels, campsites, retail and catering outlets and vehicle service stations: land plots for building them are allocated under land legislation within the right-of-way strip and the roadside strip. Construction and operation of toll roads may be financed by investors and under PPP arrangements.
Breeding farms can receive subsidies for rearing breeding stock
From 1 September 2026 to 1 January 2030, under Presidential Resolution PP-293 of 5 August 2026, breeding farms are reimbursed from the State Budget for part of the cost of keeping identified pedigree breeding stock: 1.5 million soums for a first pedigree heifer, 2 million for a second, and 1 million each for keeping the heifer to 12 months and from 12 to 18 months. The payments are administered by the Agency for Payments in the Agricultural Sector.
To provide working capital for the sector's service enterprise, loans from Xalq Bank are available at 10% a year (with a 4% bank margin) for a term of up to 10 years with a 4-year grace period, along with interest-free loans from earmarked funds — up to 60 billion soums from the poverty reduction fund and up to 10 billion from the food safety fund.
From 1 October 2026 orders for domestic rail freight are filed through the public services portal and service centres
From 1 October 2026, under Cabinet of Ministers Resolution No. 433 of 5 August 2026, transport orders (buyurtmanoma) for domestic rail freight are processed through public service centres and the Single Portal of Interactive Public Services; the service is provided by Oʻzbekiston Temir Yoʻllari JSC. Processing is free; carriage is charged at the applicable tariffs. The applicant, a legal entity or an individual, attaches an electronic copy of a valid contract with a wagon operator; no digital signature is needed when applying through the portal, which accepts Mobile-ID or other means of identification; filing is possible around the clock. Processing takes seven working days, excluding the time allowed to correct deficiencies in the application (five working days; failure to do so results in refusal); the result is a QR-coded order signed with a digital signature, valid during the current or the following calendar month depending on the expected dispatch date.
Applications may be refused only on the following grounds: a loading ban on the route, no contract with a wagon operator, prohibited cargo, an unapproved loading scheme for oversized cargo, exceeding line or station capacity, no rolling stock, or the applicant's debt for railway services; refusal on any other ground, including a view that the shipment is impractical, is not allowed.
Revised rules adopted for authorised economic operators
Cabinet of Ministers Resolution No. 430 of 4 August 2026 adopted a revised regulation on authorised economic operators (AEOs); for existing operators the new requirements take effect on 6 February 2027 — six months after official publication. Three types of AEO certificate are now available — for customs matters, for security matters and combined — and each is valid for 5 years; renewal must be applied for at least 2 months before expiry, otherwise the status lapses.
The key criteria for entry in the register: a business stability rating of at least "B" (for a security certificate, "BB"), at least 2 years of foreign trade experience (3 years for security), customs payment arrears of no more than 50 BCV (22.000.000 soums), no convictions for economic offences among the management, and a limited number of administrative offences over the year. AEO status places a company in the low-risk category.
Hazardous waste owners must file reports from 1 October 2026 and annual waste management plans from 2027
Presidential Resolution PP-289 of 3 August 2026 (in force since 4 August 2026) imposes new duties on organisations that own hazardous waste (radioactive waste of mining, metallurgical, chemical, oil and gas and energy enterprises, and chemically hazardous waste of classes I–IV under the Waste Classification Catalogue). From 1 October 2026 they prepare annual statistical reports for the territorial departments of the Agency for Waste Management and Circular Economy, enter data on volumes and handling through the Unified Reporting System and, by the 20th of the month after each quarter, into the Agency's information system. From 1 January 2027 they draw up, and agree with the Agency's departments, annual hazardous waste management plans based on an environmental expert assessment, with targets for reducing waste volumes, increasing the share processed and transferring waste to specialised organisations; the Ecological Inspectorate monitors compliance.
All organisations, whatever their legal form, hand over hazardous waste under contract only to specialised organisations for processing, neutralisation, recycling or disposal; in-house processing requires a permit, the necessary infrastructure and a favourable environmental expert assessment. Investment projects involving hazardous waste (other than metal-bearing waste) are implemented jointly with the Agency as the state participant. The target is to increase the share of waste processed to 20%.
From 5 November 2026, industrial safety inspections will be scheduled through the "Risk analysis" system
From 5 November 2026 the Committee for Industrial, Radiation and Nuclear Safety schedules inspections of entrepreneurs through the "Risk analysis" electronic system (regulation, Ministry of Justice reg. No. 3915 of 1 August 2026). The risk of a breach is scored against indicators across eight areas of supervision: up to 61 points is a low level, 61–81 medium, and above 81 up to 100 high. Inspections and preventive measures are initiated for entities in the medium- and high-risk categories under the existing procedure (UP-184, PP-374, Cabinet of Ministers Resolution 611).
The rules expressly protect businesses: during the risk analysis no documents or information may be demanded from the entrepreneur, the process itself must not interfere with the business, and a risk score at any level is not grounds for applying enforcement measures — it may be used only to plan preventive measures and inspections.