Marketplace seller taxes in Uzbekistan 2026

Ivan Karataev

Managing Partner, BizReg

MBA, ACCA, CPA · ex-KPMG, ex-CFO of NYSE-listed companies · 20+ years in US & Uzbek business

Last updated 2026-08-08 · 7 min read

✓ Facts verified against primary sources (lex.uz, soliq.uz)

Last updated 2026-08-08 · 7 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

Marketplace seller taxes in Uzbekistan are simpler than they look: while turnover is small you pay a single, simple turnover tax, and complex VAT only kicks in above a high threshold. Let's break it down — the 2026 rates, from what amount VAT applies, whether self-employment fits, and what changes when goods come from abroad.

What taxes does a marketplace seller pay in Uzbekistan?

It depends on turnover and business form. While turnover is below the VAT threshold you are on a simple regime — the turnover tax. Once you outgrow the threshold, VAT is added. Here are the 2026 rates.

From what amount does a seller pay VAT?

Since 1 June 2026 the mandatory VAT registration threshold rose to 12,000 BRV — almost 5 billion soums. Below this line you can stay on the simple turnover tax (from 4%) and skip full VAT accounting. This is convenient at the start: most new marketplace sellers stay below the threshold for a while and pay under the simplified scheme. More detail is in our guide to VAT in Uzbekistan.

As turnover approaches the threshold, plan the transition in advance: for trade there is a voluntary VAT rate of 6% instead of the standard 12%, and exports of goods are taxed at 0% with the right to deduct input VAT preserved.

Does self-employment fit selling on a marketplace?

Self-employment is attractively simple, but it covers a narrow list of activities and is not designed for importing goods from abroad. A marketplace seller's goods almost always come from Russia, China or other countries — such operations are available only to a legal entity. So for full-scale trade with imports, self-employment usually does not fit, and the choice leans toward an LLC. Why an LLC and how it beats a sole proprietorship — see how to become a Wildberries seller.

Corporate profit tax and relief for a new company

The base corporate profit tax for an LLC is 15%. But there is an important detail for those just starting: first-time profit-tax payers are exempt from it for the first tax period (from 1 January 2026, except tax on dividends and interest). For a starting seller this is a tangible saving in the first year. Dividends to non-resident participants are taxed at 10%. Details are in our guide to corporate profit tax in Uzbekistan.

How the marketplace affects your taxes

A marketplace (Wildberries, Uzum, Ozon) works on a commission-agent model: it sells your goods on your behalf and withholds a commission. For settlements and tax reporting to be correct, you must add the platform to the list of commission agents on the my.soliq.uz portal. This is a mandatory step — skip it, and income and withholdings will be recorded incorrectly, causing discrepancies with the tax authority.

A worked turnover-tax example

Let's put numbers to it while you are below the VAT threshold. Say a seller moves 300 million soums of goods through Wildberries in a quarter, and the platform withholds commission and logistics. The turnover tax is charged on revenue (turnover), not on profit: at a 4% rate that is 12 million soums for the quarter. This is exactly why the regime is convenient at the start — the base is clear, the rate is low, and you don't have to track input and output VAT.

An important marketplace nuance: turnover is the full sale price of the goods, not the amount that lands in your account after the platform's commission. The commission is your expense, but the turnover tax is computed on gross revenue. Factor this into your unit economics up front so the 4% rate is not a surprise.

Sole proprietorship or LLC for a seller?

The business form decides both your taxes and your very ability to work with imports. A sole proprietorship is simpler to register, but it faces limits on foreign-trade activity — importing goods and clearing customs in full is smoother for a legal entity. For a seller bringing goods from Russia, China or Turkey, the practical choice is an LLC: it handles imports, puts goods on the balance sheet, works with export VAT and opens a foreign-trade account without extra restrictions.

The turnover-tax rate is the same for a sole proprietor and an LLC on this regime, so the choice is driven not by rate but by capability: imports, scaling, hiring, bringing in non-resident partners. A detailed comparison of the forms is in how to become a Wildberries seller.

How often to pay and report

The turnover tax is paid monthly, with the declaration filed within the deadlines set by the Tax Code via the my.soliq.uz portal. Once you become a VAT payer, separate VAT reporting and e-invoice (ESF) accounting are added. Corporate profit tax reporting for an LLC follows the tax period. To avoid missing anything, sellers usually engage an accountant or outsourced bookkeeping from month one — a marketplace generates frequent account movements, and manual accounting quickly turns into chaos.

What to plan in advance

The rates look clear, but in practice sellers stumble on three things: not tracking the approach to the VAT threshold and missing the transition; choosing self-employment or a sole proprietorship and hitting the import ban; forgetting to add the platform as a commission agent. All of this is solved at the start — with the right business form and proper accounting setup.

Frequently asked questions