Business on Pause – Taxes Too: Companies in Uzbekistan Allowed to Temporarily Suspend Operations
Entrepreneurs will have the opportunity to temporarily cease their company's operations without closing it. To do this, it is sufficient to submit an application on their own initiative.
During such a pause, the company is exempt from submitting tax and statistical reports. Taxes on the company itself and its employees for this period will also not be accrued. This means that the owner will not have to bear the tax burden or spend resources on reporting while the business is effectively not operating.
The new measure is useful, for example, in cases of seasonal work, temporary difficulties, or business restructuring. An entrepreneur will be able to wait out a difficult period and then return to work without going through the liquidation and re-registration process.
The norm is established by Law No. ZRU-1168 of August 17, 2026.
