Uzbekistan has set the following turnover tax rates for small businesses with effect from 1 January 2020, which replaced the unified tax. This includes a general rate of 4% and specific rates for certain activities and entity types, including:
- Retail and wholesale trade - 1% to 4%
- Registered E-commerce entities - 2%
- Catering (depending on location) - 4% to 8%
- Customs brokerage services - 5%
- Mass entertainment event organizing - 5%
- Renting of property (excluding leasing companies) - 8%
- Insur…