OKED in Uzbekistan: Choosing Your Business Activities

Ivan Karataev

Managing Partner, BizReg

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

Last updated 2026-06-15 · 11 min read

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

Last updated 2026-06-15 · 11 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

OKED is a five-digit activity code from Uzbekistan's national classifier, assigned to a company at registration, that determines which taxes, benefits and inspections you fall under. It looks like a formality at registration but in fact decides a great deal. Choosing it "at random" is a common mistake among foreign founders — one that later surfaces during bank compliance and tax audits. Below: what OKED is, how the code is structured, how the primary activity differs from secondary ones, how they affect taxes and licenses, and what to do when your activity changes.

What is OKED and why does it matter in Uzbekistan?

OKED is a system of five-digit numeric codes, each corresponding to a specific type of economic activity — from constructing residential buildings to software development and wholesale trade. When you register a company, you state in the application and charter what you intend to do, and the state assigns the corresponding codes. They go into the unified state register of business entities and then "travel" with the company.

OKED was originally conceived as a statistics tool — so the state could understand the structure of the economy. But because the codes are built into the registration system, they are used far more broadly. Today the activity code is one of the criteria used to determine:

How an OKED code is built: from section to subclass

An OKED code is not a random string of digits — it is a hierarchy from general to specific. The more digits, the more precise the description of the activity. Understanding the structure helps: sometimes it is more convenient to list a higher-level code to cover related operations, and sometimes — the opposite, to pick a precise subclass for the sake of a benefit.

Primary vs secondary activities

This is the key distinction that gets confused most often.

A useful tactic: when drafting the charter, where possible list the full set of activities the company plans to pursue in the foreseeable future. This avoids having to amend the charter every time you expand — but the list must still be coherent and not turn into a disjointed catalogue.

How do you choose OKED codes when registering a company?

1. Describe the business in plain words

   First — without codes. Spell out what the company will actually do: "custom software development", "clothing retail", "management consulting". This is the basis for the whole selection.

2. Identify the main source of revenue

   From the full list, single out the one direction that will bring in most of the income. It becomes the primary activity — the one by which the tax authority, banks and statistics will "read" the company.

3. Match codes in the classifier

   Find the matching wordings in the current edition of OKED (on stat.uz). For the primary activity choose the most precise code; for related operations — secondary codes. Always check against the current edition: the classifier is updated periodically.

4. Check tax and licensing consequences

   Before fixing the codes, check: whether the activity falls under licensing or permit procedures, how the code affects the regime and rates, and whether it fits the benefits you want (such as the list of activities allowed for IT Park).

5. Record them in the charter and application

   The agreed list goes into the charter and the registration application. One primary code, secondary ones by list. The data must match across all documents, with no discrepancies.

Popular activities and OKED groups

Below is a rough guide to directions typical for foreign business and the matching classifier groups. It is exactly that — a guide: always verify the precise code and its current wording in the active edition of OKED on stat.uz, since the classifier is updated.

How does OKED affect taxes and licenses?

It is important to understand the mechanics: OKED does not "assign" a tax or "issue" a license by itself. It works as a marker that triggers the state to apply rules.

Taxes. The code is one of the criteria for determining the regime and rates. Profit-tax rates, for instance, are largely differentiated by activity, and eligibility for a number of benefits and preferences is tied directly to activity. So a carelessly chosen primary code can change the calculated burden. Always verify specific rates and thresholds in the Tax Code on lex.uz and on soliq.uz — they are sensitive to change.

Licenses and permits. If the application lists a licensed activity, the authorities see it. But listing a code is not the same as the right to carry out the activity: you cannot run a licensed, permit-based or notification-based activity without first obtaining the relevant license or permit. So when you choose a licensed OKED, plan to obtain the license in advance — otherwise the mismatch "code present, license absent" itself becomes a sign of a violation.

How do you change or add an OKED code if your activity changes?

A business's activity changes over time — that is normal. The mechanics of updating codes are gentler than many expect.

In practice, the statistics agency may revise the primary code itself at year-end — based on where the main revenue actually came from. So if a company registered for one activity actually earned from another, the statistics body will assign it a new primary code. Deliberately "changing the code" mid-year is usually unnecessary and not required. Expanding the list of activities, on the other hand, is easier to provide for in advance — at the charter-drafting stage.

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