Legislative changes in Uzbekistan: what changes and when

Legislation in the Republic of Uzbekistan changes predictably in rhythm and unpredictably in content. A plausible figure carried over from last year's article is the most expensive mistake in accounting: it is invisible in a finished calculation, and the decision based on it has already been taken.

This is the pillar page of the cluster. It covers how the change cycle works, where to look up the current wording and what to verify before a decision that costs money.

How often do tax rules change in Uzbekistan?

Two independent cycles run in the Republic of Uzbekistan, and confusing them is expensive.

The December tax cycle. Each year a law amends legislation in connection with the main directions of tax and budget policy for the following year. It takes effect on 1 January and rewrites rates, deductions and thresholds in the Tax Code of the Republic of Uzbekistan of 30.12.2019. For 2026 this is Law No. ZRU-1108 of 25.12.2025.

Decrees and resolutions during the year. The President of the Republic of Uzbekistan issues acts with their own effective dates, which may fall in any month. Decree No. UP-100 of 26.05.2026 rewrote the income threshold for moving to the general regime from 1 June 2026 — in the middle of the tax period.

The practical consequence: an annual check every January does not work. A rule that changed in May has, by December, created seven months of underpayment.

Which acts changed the rules in 2026?

The table collects the acts the calculations on this site rest on. Each change is covered on the merits in the material on legislative changes in 2026.

Values whose effective date has not yet arrived appear on the home page as a separate line marked as taking effect: until that date the calculations run on the size currently in force.

Where do you check the current version of an act?

The only source a decision rests on is the document card on the legislation portal lex.uz. It shows the wording as at a chosen date, the list of amendments and the effective date of each one.

Professional accounting publications are useful for navigation: they are first to report that a new act exists. But a calculation cannot cite a retelling — the wording of an act and its summary diverge regularly, and it is the company that answers to the tax authority, not the publication.

State sources sufficient to verify any figure: lex.uz for the texts of acts, soliq.uz for the position of the Tax Committee of the Republic of Uzbekistan, my.gov.uz for benchmark values and the working-time calendar, it-park.uz for residency terms, cbu.uz for currency regulation and exchange rates.

What do you verify before a decision that costs money?

The order is the same for a rate, a threshold and a deadline.

1. Find the rule in the code or the act, not in an article about it. A rule has an article or clause number, and that is what gets cited.
2. Open the version as at the relevant date. Not "in force today" but in force on the date of the transaction: an assessment is calculated under the rules of that period.
3. Check for an amendment already adopted but not yet in force. This is where planning errors arise: a decision is taken under a rule that stops applying in a month.
4. Record the date of the check. Without it, a figure is indistinguishable from an invented one six months later.
5. Recalculate dependent values. Thresholds and duties are expressed in BRV, so a change to one value moves a whole set of amounts.

Who is affected most?

• Companies near a regime threshold. The threshold is expressed in BRV rather than in soum, so it rises with the base value. A company that planned its VAT transition on last year's amount is wrong by the whole difference.
• IT Park residents. Incentive terms were revised in 2024, 2025 and 2026: the activity list, the export targets and the contribution to the directorate each changed by a separate act.
• Employers. The minimum wage and the base calculation value feed into payments and liability, and they change by decree more often than anything else.
• Foreign trade participants. Currency requirements are set by acts of the Central Bank of the Republic of Uzbekistan, on a cycle of their own.

How does this site handle changes?

No rate, duty or date on this site comes from memory. Numeric parameters live in a single file with fields for the value, the source, the article and the check date; until a parameter is verified against a primary source, the tool shows a dash and drops it from the calculation rather than substituting a plausible number.

The base calculation value and the minimum wage are checked monthly against my.gov.uz. A size already set by an act for a future date is stored next to the current one and enters the calculations on the day it takes effect.

What comes next

Changes are not tracked by hand once a year: they are built into the working calendar. Benchmark values are checked monthly, the burden is recalculated quarterly, and the new tax law is reviewed in December.

TheBux keeps the accounting and reporting of companies in the Republic of Uzbekistan and tracks changes against the current versions of the acts — the scope is set out on the service page.