Benefits and Privileges
Business entities registered in the free economic zone "Navoi" are exempted from payment of:
- Land tax
- Property tax
- Profit (income) tax
- Unified tax (for SMEs)
- Social infrastructure development tax
- Obligatory payments to the Republican Road Fund and Republican Fund of Elementary and Secondary Education.
The following tax exemptions granted for a period of 3 to 10 years depending on the amount of investments made, including the equivalent of:
- from 300 thousand USD to 3 million USD - a period of 3 years;
- from 3 million to $ 5 million - for the period of 5 years;
- from 5 million and USD $ 10 million - for 7 years;
- more than 10 mln. USD - for the following 5 years will pay profit tax and unified tax in 50% reduction.
The participants of FEZ "Navoi" are exempted from customs duties(except for filling for customs clearance):Land taxProperty taxProfit (income) taxUnified tax (for SMEs)Social infrastructure development taxObligatory payments to the Republican Road Fund and Republican Fund of Elementary and Secondary Education.
imported for equipment, raw materials and component parts, imported for own production needs, as well as construction materials not produced in Uzbekistan and imported within the framework of the implementation of projects, lists approved by the Cabinet of Ministers of the Republic of Uzbekistan.
from customs duties (except for filling for customs clearance) for equipment, raw materials and component parts for goods aimed to local market for the grace period.
for the whole period of functioning enterprises are exempted from customs duties for imported equipment, raw materials and production components for goods aimed to export.
Business enterprises in FEZ «Navoi» are allowed to:
Make calculations and payments in foreign currency within FEZ «Navoi»
Pay in foreign currency for supply of goods, work and services performed by the business entities–residents of the Republic of Uzbekistan
Use convenient payment forms for export and import of goods.