Uzbekistan Turnover Tax Rates for Small Businesses for 2020

Uzbekistan has set the following turnover tax rates for small businesses with effect from 1 January 2020, which replaced the unified tax. This includes a general rate of 4% and specific rates for certain activities and entity types, including:

• Retail and wholesale trade - 1% to 4%
• Registered E-commerce entities - 2%
• Catering (depending on location) - 4% to 8%
• Customs brokerage services - 5%
• Mass entertainment event organizing - 5%
• Renting of property (excluding leasing companies) - 8%
• Insur…