Uzbekistan has published Law No. ZRU-1014 of 24 December 2024 in the Official Gazette, which contains various amendments in relation to the Budget for 2025. With regard to taxation, the main measures include:
- The profit tax and turnover tax exemptions on income from the sale of goods and services for export is abolished (now subject to the standard 15% profit/corporate tax rate);
- The reduced profit tax rate of 7.5% for taxpayers engaged in electronic trade of goods, works, and services (e-c…