Tax incentives and subsidies granted to greenhouse farms
By presidential decree, greenhouse farms have been exempted from VAT and corporate income tax. For enterprises whose main income derives from greenhouse farming, the social tax rate has been reduced to 1 percent, while land and property taxes have been cut by 50 percent. From October through March, 50 percent of the electricity expenses for "green" greenhouses will be covered. In the Tashkent region, subsidies will be allocated to residents with greenhouses in their household plots.
Tax incentives and subsidies introduced for greenhouse farms
On October 13, the President of Uzbekistan signed a resolution on the development of greenhouse farms.
In accordance with the resolution, the following incentives and subsidies were established for greenhouse farms: the value-added tax rate for agricultural goods producers was set at 0 percent; the profit tax rate on profits obtained from the sale of self-produced products for agricultural goods producers and fish farming enterprises was set at 0 percent; the social tax rate for greenhouse farms whose income from greenhouse activities accounts for at least 60 percent of their total income by the end of the current reporting (tax) period was set at 1 percent from January 1, 2026, to January 1, 2029.
From January 1, 2027, to January 1, 2030, land tax from legal entities and property tax rates will be reduced by 50 percent for business entities whose income from greenhouse activities accounts for at least 60 percent.
From November 1, 2026, to April 1, 2030, a subsidy in the amount of 50 percent of the cost of electricity consumed in October–March will be allocated to greenhouse farms covered with special heat-saving thermal "blanket" covers and (or) using energy-efficient "green" heating means (heat pumps, geothermal heating systems, solar thermal systems, high-efficiency electricity-based heating systems).
Until January 1, 2030, the National Energy Efficiency Agency will cover part of the costs for purchasing and installing solar panels, heat pumps, infrared heating devices, and other energy-saving equipment to heat greenhouses in household plots in Tashkent, Zangiata, Qibray, Yangiyul, and Yukori Chirchiq districts of Tashkent region