Tax rates for catering businesses will be reduced

Uzbekistan

According to the legislation, the profit tax rate for catering businesses will be reduced by 50% until January 1, 2028.

Tax rates for catering businesses will be reduced
Additionally, for entrepreneurs providing catering services, a system for refunding part of the VAT paid to the state budget by the 25th of each month will be introduced until January 1, 2028, in the following amounts:

for catering businesses where the cashless portion of monthly turnover exceeds 60% – 40% of the VAT paid to the budget;

for catering businesses where the cashless portion of monthly turnover is less than 60% – 20% of the VAT paid to the budget;

for entrepreneurs providing tour operator and hotel services – 20% of the VAT paid to the budget.

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