PROFIT TAX RATES AND INCENTIVES IN UZBEKISTAN

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.