From January 1, 2026, a number of important changes are expected in Uzbekistan’s legislation and socio-political life. NOVA24 editorial staff traditionally tells about the most important changes in the country.

Electricity bills

Half of the electricity costs for the pumps of farms growing fodder and oilseed crops will be covered from the state budget.

Invoice analysis

A new system for real-time automated analysis of electronic invoices for the degree of risk when offsetting VAT in the unified supply chain will begin to operate. At the same time, the number of invoices with a high degree of risk should not exceed 10% of the total number of invoices issued during the reporting period.

VAT

The rules for accounting for value-added tax will be significantly changed. All business entities will be able to submit 105 types of mandatory reports to 14 government agencies through the Unified Reporting System hisobot.gov.uz.

Medicine

Individuals who pay personal income tax or social tax, as well as certain categories of citizens, will be able to receive free inpatient medical care. By order of the Minister of Health, the list of diseases for which treatment will be free for beneficiaries has been approved.

No payments will be made

The system of payment of maternity benefits and “sick leave” will be completely abolished. They will be assigned and paid within the framework of state social insurance.

Jewelers

Entrepreneurs engaged in the production or sale of jewelry will become VAT payers regardless of their income. They will also be able to reimburse 80% of the VAT paid to the budget, provided they meet certain conditions.

Turnover tax

For individual entrepreneurs with an annual turnover of up to 1 billion soums and self-employed citizens, the turnover tax rate will be set at 1%.

VAT deferral

When importing live cattle (HS Code 0102), sheep and goats (HS Code 0104), a deferral of VAT payment for up to 180 days (until the end of 2027) is allowed. The refund of the paid VAT is carried out in the prescribed manner.

Document deadlines

When importing goods under the control of the state veterinary service into the territory of Uzbekistan, veterinary permits and certificates will be issued within half the timeframe.

Animal husbandry

Allow business entities producing livestock products to pay for the acquisition of the right to lease land plots for growing fodder crops in equal shares for five years.

Seismic resistance

There will be a monitoring of the seismic resistance of historical and cultural heritage sites. At the first stage, monitoring will be conducted at sites demonstrating the country’s tourism potential, including the Registan complex in Samarkand, Darvozaxona (Ark fortress) in Bukhara, and the Ichan-Kala complex in Khiva.

On the A-373 and M-39 highways and adjacent railways crossing mountainous areas, permanent radar space monitoring of landslide-prone areas will begin.

With the help of artificial intelligence, medium- and long-term forecasting of strong earthquakes in areas with high seismic hazard will appear. At the first stage, it will be organized based on the experience of Tashkent.

Registry of mahallas

Citizens’ appeals for social assistance, maintaining data on families and residents will be carried out through the “Digital Mahalla” platform. For this purpose, a Centralized Register of Mahallas will be launched.

Registration of foreigners

Temporary registration at the place of residence of foreign citizens and stateless persons for a period of up to one year will be carried out through the Single Portal of Interactive Public Services.

“Open Budget”

In each district, deputies can choose two “Initiative Budget” projects that have had the greatest impact on the lives of the population for mandatory funding from the republican budget.

Employment authorities

The principle of “employment authorities — employers’ partners” will be implemented, which provides for the assistance of employment authorities to employers in finding specialists with practical knowledge and skills, initially in Tashkent, and subsequently in all regions of Uzbekistan.

Labor sphere

A system will appear for reviewing violations of labor legislation registered by the “Unified National Labor System” Interdepartmental Software and Hardware Complex without the participation of the employer and making an electronic administrative decision on violations of the law.

The employment contract with civil servants hired for the first time will be initially concluded for one year, and subsequently, it will be extended indefinitely depending on the positive results of their activities.

A Healthy Lifestyle for Officials

Civil servants will undergo a medical examination once a year, and the dining halls of government agencies will be outsourced. One of the requirements is to introduce healthy nutrition and limit the sale of products that have a negative impact on human health.

Subsidies

In all regions, subsidies of up to 500 million soums will be allocated to business entities that have hired or assisted in the hiring of persons with disabilities of groups I and II.

Air monitors

The Ecology Committee in Tashkent will install special monitors and displays that will display information on the level of atmospheric air pollution and hydrometeorological data.

Barrier-free map

The “Interactive Map” information system with facilities that have created a barrier-free environment for the movement of persons with disabilities will be launched.