Uzbekistan Expands Large Taxpayer Criteria Rules Update

Tashkent, Uzbekistan (UzDaily.com) — From 1 July, Uzbekistan will introduce new rules for determining large taxpayers, expanding the list of entities included in this category and refining the criteria for classification. The changes are set out in a presidential decree signed by President Shavkat Mirziyoyev on 19 May, aimed at improving tax administration and increasing the efficiency of tax authorities.

Under the document, large taxpayers will include companies with 100 or more employees, as well as businesses that paid taxes and other mandatory payments exceeding 240,000 base calculation values in a year, equivalent to 98.88 billion Uzbek soums.

The list will also automatically include all commercial banks, insurance organizations, currency and commodity exchanges, mobile network operators, tobacco manufacturers, and passenger airlines. A separate category will cover state-owned enterprises and their subsidiaries, including Almalyk Mining and Metallurgical Complex, Navoi Mining and Metallurgical Company, Uzbekistan Railways, Uzkhimprom, Uzavtosanoat, and the Uzbek Metallurgical Plant.

The expansion also covers companies operating in the extraction and processing of hydrocarbons and mineral resources, the energy sector and electricity supply, organizations operating under production sharing agreements, and foreign legal entities providing electronic services in Uzbekistan.

In addition, newly established companies in which large taxpayers hold at least a 20% stake and which conduct mutual settlements using invoices will also be included in the category.

For other sectors, the threshold for inclusion remains at 100 or more employees and total tax payments of 240,000 base calculation values. However, several industries, including cotton-textile clusters, alcohol producers, cement and construction material manufacturers, and wholesale and retail trade enterprises, are excluded from this general criterion and regulated separately.

The State Tax Committee will determine large taxpayer status based on employee numbers and tax payments recorded as of 1 April 2026, and subsequently as of 1 July each year. Companies included in the updated list will receive official notifications, and the full list will be published on the tax authority’s website.

From 2027, a separate category of “especially large taxpayers” will be introduced, covering companies and banks with tax payments exceeding 500,000 base calculation values, equivalent to 206 billion soums. The list of such entities will be approved by presidential decree, and they will be administered under a special regime.

The Ministry of Economy and Finance has been instructed to revise state budget projections by July 15, taking into account the updated classification.

Following this, regional authorities, including the Council of Ministers of Karakalpakstan and regional and Tashkent city administrations, will be required to adjust their budget plans accordingly.