The key facts

  • VAT and profit tax for agricultural producers are set at zero level
  • 50% subsidy on electricity for greenhouses with energy-saving heating in October–March
  • Preferential loans of up to 300 million soums for the construction of “green” greenhouses

Presidential resolution

On October 13, the president of Uzbekistan signed the resolution “On additional measures for the development of greenhouse farms based on advanced ‘green’ technologies and the effective use of household land plots by the population” (PQ-371). This was reported by the Ministry of Justice and the publication Kun.uz. The document introduces a number of tax benefits and subsidies for greenhouse farms.

Tax benefits

The VAT rate for agricultural producers is set at zero level. The profit from the sale of own products by agricultural producers and fish farming enterprises is taxed at a zero profit tax rate. For greenhouse farms whose income from greenhouse activities amounts to at least 60% of total income for the reporting tax period, the social tax rate is set at 1% from January 1, 2026 to January 1, 2029. From January 1, 2027 to January 1, 2030, for business entities with a share of greenhouse income of at least 60%, the land and property tax rates for legal entities are reduced by 50%.

Subsidies for energy efficiency

From November 1, 2026 to April 1, 2030, greenhouse farms covered with special heat-saving covering (“korpa”) and/or using energy-efficient “green” heating means — heat pumps, geothermal systems, solar thermal systems or highly efficient electric heating systems — are granted a subsidy of 50% of the cost of electricity consumed in October–March.

Subsidies for equipment and loans

Until January 1, 2030, the Energy Efficiency Agency grants a one-time subsidy of 40% of expenses (but no more than 100 million soums) for the purchase and installation of solar panels, heat pumps, infrared heaters and other energy-saving equipment for heating greenhouses on household plots in the Tashkent, Zangiata, Kibray, Yangiyul and Verkhnechirchik districts of Tashkent region. At the expense of the Poverty Reduction Fund, a subsidy of up to 200 million soums per family is allocated in 50 mahallas of Tashkent region specializing in greenhouse farming. The Central Bank, as part of the development of family entrepreneurship, will provide preferential loans on an experimental basis to individuals owning household and dehkan plots: up to 300 million soums for the construction of greenhouses based on “green” technologies and up to 150 million soums for the re-equipment of existing greenhouses.

Responsible agencies

The Ministry of Justice and the National Agency for Social Protection are responsible for organizing greenhouses and allocating subsidies according to social lists.