2025 e-commerce tax proposal: rise from 2% to 3%
The Turnover Tax on e-commerce in Uzbekistan is under proposal to rise in 2025 from 2% to 3%. The tax is levied on e-commerce for goods and services, including marketplaces. The rise has been announced by the Ministry of Economics and Finance as part of the 2025 budget.
To facilitate e-commerce development, the government charges only a 2% tax on online revenue, compared to a 4% rate for traditional businesses. Turnover tax is an alternative income tax for smaller resident companies with revenue not exceeding 1 billion Uzbek soums.
Separately, the corporate income tax rate for the sector will rise from 7.5% to 10%.
