Uzbekistan: Tax relief measures (COVID-19)

Uzbekistan: Tax relief measures (COVID-19)

The Ministry of Finance on 6 April 2020 announce certain tax relief measures in response to the coronavirus (COVID-19) pandemic.


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The tax relief generally is aimed at small and medium size enterprises and individual entrepreneurs, and includes the following:

  • Funds received by business entities in the form of interest-free financial assistance will not be subject to income tax.
  • Annual audits of certain taxpayers are postponed.
  • There is a moratorium on initiating or declaring bankruptcy by enterprises faced with financial difficulties.
  • A planned increase in the rates of excise tax on gasoline, diesel fuel, and alcohol and alcohol products is canceled.
  • The rate of customs duty and excise tax on “primary goods” (generally food products and hygiene products) is assigned zero percent (0%).

For more information, contact KPMG’s Global Head of International Tax:

Rodney Lawrence | +1 (312) 665 5137 |

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