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Greenhouse farms have been granted tax benefits and subsidies

The President of Uzbekistan signed a resolution on October 13 on the development of greenhouse farming.

According to the resolution, the following benefits and subsidies are provided for greenhouse farms:

• for producers of agricultural products, the value added tax rate is set at zero percent;

• for producers of agricultural products and fishery enterprises, the profit tax rate on the sale of their own produced products is set at zero percent;

• for greenhouse farms whose income from greenhouse activities for the current reporting tax period is at least 60 percent of total income, the social tax rate from January 1, 2026 to January 1, 2029 is set at 1 percent.

From January 1, 2027 to January 1, 2030, for business entities whose income from greenhouse activities is at least 60 percent, the rates of land tax for legal entities and property tax are reduced by 50 percent.

From November 1, 2026 to April 1, 2030, greenhouse farms using the special heat-retaining covering “kurpa” and (or) energy-efficient “green” heating systems (heat pumps, geothermal heating systems, solar thermal systems, highly efficient electricity-based heating systems) will be granted a subsidy in October–March in the amount of 50 percent of the cost of consumed electricity.

Until January 1, 2030, the National Energy Efficiency Agency in the Tashkent, Zangiota, Kibray, Yangiyul and Yukorichirchik districts of Tashkent region will provide a one-time subsidy for the purchase and installation of solar panels, heat pumps, infrared heating devices and other energy-saving equipment for heating greenhouses on household plots of the population in the amount of 40 percent of expenses, but not more than 100 million soums.

At the expense of the Poverty Reduction Target Fund in Tashkent region, in 50 mahallas specializing in greenhouse farming, each family will be allocated a subsidy of up to 200 million soums.

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