The Chamber of Commerce and Industry of Uzbekistan announced the extension of several tax preferences for the hotel and restaurant business, as well as the simplification of digital marking requirements for enterprises in these sectors.
These changes were introduced by Presidential Decree No. PF-175 dated August 27, 2026, which addresses measures to fulfill the tasks defined during the VI Open Dialogue of the President of the Republic of Uzbekistan with entrepreneurs.
One of the key changes is the extension of the application period for the coefficient of 0.1 to the relevant rates of property and land taxes for hotels. Previously, this mechanism was valid only until January 1, 2027, but now its term has been extended until January 1, 2030.
Furthermore, the rules for digital marking have been adjusted. Marking codes for water, non-alcoholic beverages, beer, and tobacco products purchased by hotels, restaurants, cafes, and bars will now be treated as sales to the end consumer.
It was also noted that the refund of part of VAT, as well as the application of tax and customs benefits, will no longer depend on the entrepreneur's sustainability rating. Previously, a change in a company's rating could affect the list of available benefits, but according to the new rules, this link has been abolished.


