PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of December 30, 2022 No. UP-287

About measures for separation of the territories of the Republic into categories and implementation of the differentiated system of support of entrepreneurship

For the purpose of reducing economic disparity between the territories, implementations of new approaches to development of areas and cities proceeding from their conditions, potential and opportunities, and also further improvement of the entrepreneurial circle, enhancement of procedure for provision of the state support and increase in its efficiency:

1. Agree with the offers of the Ministry of Economics and finance, the Agencies of statistics and Chamber of Commerce and Industry providing since January 1, 2023:

separation of areas and cities of the republic into 5 categories according to appendix No. 1;

implementation of procedure for application to subjects of entrepreneurship of tax benefits and subsidies, other measures of their support proceeding from category of areas and cities.

2. Implement during the period from January 1, 2023 to January 1, 2026 the differentiated procedure for the taxation according to which:

a) the subjects of entrepreneurship registered and performing activities in the areas referred to the 5th category (except for large taxpayers, permanent organizations, state-financed organizations and the state companies, and also legal entities, in authorized fund (capital) of which the state share constitutes 50 percent and more) pay:

the income tax, the receipts tax and the social tax - on the tax rate in the amount of 1 percent;

the property tax of legal entities and the land tax from legal entities - on the tax rate in the amount of 50 percent of the amount added on these taxes;

b) the individual entrepreneurs registered and performing activities in the areas referred to the 5th category pay fixed amount of income tax in the amount of the one fourth part of the minimum rate established for this territory;

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