Greenhouse farms in Uzbekistan to receive tax and subsidy benefits

The President of Uzbekistan has signed a decree on additional measures to develop greenhouse farms based on advanced green technologies and the efficient use of household plot land. The decree provides for a range of tax benefits and subsidies for greenhouse operations.

VAT and profit tax rates for agricultural producers on sales of their own products are set at zero percent. Greenhouse businesses earning at least 60 percent of their total income from greenhouse activity will pay a 1 percent social tax rate from January 1, 2026 to January 1, 2029. From January 1, 2027 to January 1, 2030, land and property tax rates for these businesses will be reduced by 50 percent.

Greenhouses using energy-saving covers or green heating systems will receive a subsidy equal to 50 percent of electricity consumed from October to March, from November 1, 2026 to April 1, 2030. In five districts of Tashkent region, the National Energy Efficiency Agency will cover 40 percent of costs for household greenhouse heating equipment, up to 100 million soums, until January 1, 2030.