Uzbekistan Offers Tax Breaks to Build Up Its Logistics Network
Presidential Resolution No. PR-368 of 12 October 2026 designates new logistics hubs and introduces tax and customs incentives for logistics centers.
By 2030, Uzbekistan plans to bring the capacity of its logistics centers to at least 40 million tons a year, raise exports of logistics services to $3.5 billion and handle up to 18.5 million tons of transit cargo. The number of dry ports will increase from 24 to 30.
Khanabad and the Alat, Termez, Yangiyul and Akhangaran districts will specialize in logistics. By 2030, each of them will have a dry port, a Category A logistics center and a customs terminal, and their railway stations will be expanded.
Land for logistics centers will be allocated based on master plans, which the Ministry of Transport must prepare by 1 August 2027. By 1 December 2027, the plots will be offered at online auctions or allocated to large projects through a best-offer selection. The land may be used only for logistics purposes.
At the country’s key transport gateways (Khanabad and the Alat and Termez districts), domestic investors must hold at least 50% of the charter capital of logistics center operators.
Until 2040, logistics centers are exempt from land and property tax if they:
- are listed under the UN ESCAP agreement on dry ports;
- have installed terminal and warehouse management systems integrated with the E-logistika platform;
- hold a BB rating or higher on E-logistika.
The Ministry of Transport will check compliance every year by 1 November and report to the Tax Committee. A center that stops meeting the requirements will lose the exemption for the following tax period. If a center submitted false information, the exemption will be revoked and the taxes collected.
The exemption takes effect once the Tax Code is amended. A draft law is due to be submitted to the Cabinet of Ministers within three months.
Customs incentives:
- until 1 August 2029: duty- and certification-free imports of warehouse and loading equipment and spare parts with no local equivalent for registered logistics centers;
- until 31 December 2027: duty-free imports of components and equipment with no local equivalent for manufacturers of trucks, buses and trailers;
- from 1 November 2026: the customs fee for courier shipments is cut by 20%.
A state operator model will run on E-logistika, tracking cargo flows and selecting optimal routes electronically.
Amendment to the Uzbek Latin-Based Alphabet
On 21 October 2026, the President of the Republic of Uzbekistan signed Law No. LRU-1184, “On Amending the Law of the Republic of Uzbekistan ‘On the Introduction of the Uzbek Alphabet Based on the Latin Script.’” The Law enters into force on 22 April 2027.
Under the Law, the Latin-based Uzbek alphabet will consist of 28 letters and the apostrophe (ʼ), replacing the previous 26 letters and 3 letter combinations.
Key changes
- O’ is replaced by Ö ö.
- G’ is replaced by Ğ ğ.
- Sh is replaced by Ş ş.
- Ch is replaced by Ç ç.
Documents issued before the Law enters into force, as well as national currency and securities, remain valid and in circulation even where they contain the previous letter forms.
Emblems and other attributes of state bodies and organizations, signs and markers bearing geographic names, and other items specified by the Cabinet of Ministers may be used until they become unusable or until the deadline set in the implementation program.
The Cabinet of Ministers is responsible for putting the Law into practice. It must ensure the Law is implemented, communicate it to the bodies responsible for carrying it out and explain its substance and significance to the public. The Government is also required to bring its decisions into line with the new rules and to approve an implementation program within two months.
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