Five-Year Tax and Customs Incentives Granted to Business Entities in the Waste Management Sector
2026-01-05 10:45:00 / News
On December 30, 2025, the President of the Republic of Uzbekistan signed Decree No. 269 titled
“On Additional Measures to Ensure Guaranteed Supply of Certain Consumer Goods to the Population and to Further Support Certain Sectors of the Economy.”
According to the Decree, for the period from January 1, 2026 to January 1, 2031, the following incentives are introduced:
Preferential Tax Regime
A preferential tax regime is established for the “Waste Landfill Management Directorate” state institution and for taxpayers engaged in the collection, transportation, sorting, and recycling of waste.
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Corporate profit tax and social tax are set at 1 percent.
Conditions for Applying the Incentives
The incentives apply provided that:
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income from these activities accounts for at least 90 percent of total annual revenue at the end of the tax period;
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the average monthly wage per employee is no less than twice the minimum wage.
Customs Duty Exemptions
Customs duty exemptions are granted for equipment and materials not produced in Uzbekistan, including:
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special machinery and technological equipment,
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spare parts, devices, raw materials, and supplies
used for the utilization of household, construction, medical, and other types of waste, as well as for the recycling of biodegradable polymer materials.
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