PROFIT TAX RATES AND INCENTIVES IN UZBEKISTAN

Turayev Alijon Akmal ugli,Qurolboyev Umarbek

Authors

Turayev Alijon Akmal ugli,Qurolboyev Umarbek Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

Keywords:

corporate profit tax, tax incentives, Uzbekistan, economic development, fiscal policy, high-tech industry, 2026 Tax Code

Abstract

This study examines the corporate profit tax rates and incentive mechanisms in Uzbekistan as defined under the 2026 Tax Code. The analysis highlights the stable baseline corporate tax rate of fifteen percent alongside sector-specific incentives designed to stimulate high-tech manufacturing, export-oriented production, and creative industries. The paper explores the economic rationale of these provisions, their potential effects on investment, compliance, and fiscal sustainability, and situates Uzbekistan’s approach within regional and international best practices.

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