To support the agricultural sector and ensure food security, the government of Uzbekistan has amended the Tax Code, expanding tax benefits for agricultural producers and poultry farms.

Main Changes:

1. VAT Refund for Farmers

From January 1, 2025 to January 1, 2028, agricultural producers have the right to claim back up to 50% of the paid VAT on their sold products each month. This will help improve cash flow and reduce the tax burden during seasonal activity.

2. Benefits for Poultry Farmers

According to Law No. ZRU-1063 dated May 16, 2025:

• Poultry farms are exempt from land tax until January 1, 2030.
• The benefit applies to both individual entrepreneurs and legal entities registered in the poultry sector.

3. Additional Support Measures

• The process of confirming agricultural status is simplified through the Agroinform system.
• Farmers can receive subsidies faster if they provide a certificate of VAT payment.

Source: Ministry of Economy and Finance of the Republic of Uzbekistan, Law No. ZRU-1063 dated 16.05.2025