Uzbekistan Expands Zero VAT List for Farm Products

Tashkent, Uzbekistan (UzDaily.com) — Uzbekistan has expanded the list of agricultural products subject to a zero value-added tax (VAT) rate, under the current regulatory framework governing tax policy in the agricultural sector.

Under existing rules, the zero VAT rate applies to the sale of agricultural products produced by agricultural commodity producers, excluding cotton and grain. The updated list of products is approved jointly by the Ministry of Agriculture and the Tax Committee in accordance with established procedures.

According to reports, the list has been supplemented with 14 new product categories and reapproved. The document has been published in the open data section of official government resources. The regulation is based on a corresponding presidential decree dated Sept. 4, 2025.

In line with established procedures, amendments and additions to the list may be introduced based on proposals from the Jokargy Kenes of the Republic of Karakalpakstan, regional khokimiyats, and entities engaged in agricultural production.

The expansion of the list is aimed at improving tax regulation in the agricultural sector and creating more favorable conditions for agricultural producers in Uzbekistan.