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.
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.
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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