PROFIT TAX RATES AND INCENTIVES IN UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Qurolboyev UmarbekPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This study examines the corporate profit tax rates and incentive mechanisms in Uzbekistan as defined under the 2026 Tax Code. The analysis highlights the stable baseline corporate tax rate of fifteen percent alongside sector-specific incentives designed to stimulate high-tech manufacturing, export-oriented production, and creative industries. The paper explores the economic rationale of these provisions, their potential effects on investment, compliance, and fiscal sustainability, and situates Uzbekistan’s approach within regional and international best practices.
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