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 2026-10-06 · 12 min read

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

Last updated 2026-10-06 · 12 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

↻ Updated: 2026-10-06

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.

Local or imported goods: two scenarios

The main fork for a seller is where the goods come from. If you resell goods bought inside Uzbekistan, it is simple: turnover tax from 4% up to the threshold, no customs. If the goods travel from China, Russia or Turkey, a second tax appears that is easy to forget.

An important 2026 caveat. From 1 January to 31 May 2026 importers could not use turnover tax at all: Law ZRU-1108 obliged any company importing goods to pay VAT and profit tax from the first shipment. Presidential Decree UP-100 of 26.05.2026 cancelled that rule: from 1 June 2026 importing goods by itself no longer puts you on VAT, and a seller of imported goods may stay on turnover tax up to the threshold. If your company registered for VAT early in the year only because of imports, re-check your status after 1 June. The full history is in our guide to the turnover tax.

Which is cheaper for an importer is a matter of arithmetic. With small batches and a high markup it is simpler to stay on 4% and write customs VAT into cost. With large import volumes and a 20–30% margin the general regime is often cheaper: import VAT is credited against VAT on sales, so the real VAT burden falls only on your markup. A worked example for both cases is below.

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 the relief when moving off turnover tax

The base corporate profit tax for an LLC is 15%. There is a relief, but it is often retold more broadly than it is: turnover-tax payers who switch to VAT and profit tax for the first time from 1 January 2026 are exempt from profit tax for one tax period (except tax on dividends and interest; reorganised companies do not qualify). So the path "start on 4%, grow to the threshold, move to the general regime" gives a year without profit tax, while a company that registers for VAT from day one gets no relief. For a seller growing on a marketplace this is one more argument to start on turnover tax. 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.

Imported goods example: 4% vs VAT

Now the same seller, but the goods are imported from China. Customs value of the quarter's batch is 200 million soums, 12% VAT paid at customs — 24 million. Sales are the same 300 million.

• On turnover tax: 300 × 4% = 12 million tax, plus 24 million of customs VAT that cannot be credited and already sits in cost of goods. Total tax burden about 36 million soums.
• On the general regime: VAT on sales 300 × 12% = 36 million, minus 24 million customs VAT credit = 12 million VAT payable. Plus 15% profit tax on profit (300 − 200 − commission and expenses): with, say, 60 million profit that is 9 million. Total about 21 million, before the first-period profit tax relief.

With a high import share in the price the general regime wins clearly; with a high markup and small batches it is the other way round. Run the numbers for your own case rather than comparing headline rates — we can help with the calculation and the choice of regime.

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