Uzbekistan Introduces New Measures to Support Green Economy and Waste Management Sector
Tashkent, The Gulf Observer: Uzbekistan has adopted a new set of measures aimed at strengthening the green economy and advancing the development of the waste management sector, in line with the country’s broader goals of sustainable development and economic modernization.
On 30 December 2025, President Shavkat Mirziyoyev signed Presidential Decree No. UP-269, titled “On Additional Measures to Guarantee the Supply of Certain Consumer Goods to the Population and to Further Support Selected Sectors of the Economy.” The decree seeks to expand access to socially important goods, stimulate priority economic sectors, and create favorable conditions for the introduction of modern technologies, including those related to the green economy and waste processing.
Under the decree, certain categories of imported goods will be exempt from customs duties for defined periods, based on lists approved in accordance with established procedures. Starting from 1 January 2026 until 1 January 2028, a zero customs duty rate will apply to electric vehicle charging stations and their components, as well as technological equipment used for developing service infrastructure. The exemption will also cover spare parts for silk processing and weaving equipment, mulberry seeds and seedlings, and super-elite, elite, and industrial silkworm seeds.
A separate and longer-term package of measures will remain in effect until 1 January 2031. During this period, customs duty exemptions will apply to specialized machinery, technological equipment, spare parts, components, raw materials, and supplies not produced domestically and used by enterprises involved in the disposal of household, construction, and medical waste, as well as in the processing of biodegradable polymer materials.
The decree also introduces a preferential tax regime to support the waste management sector. From 1 January 2026 to 1 January 2031, the corporate income tax rate—including income derived from dividends—and the social tax rate will be reduced to 1 percent for the state institution Directorate for the Management of Waste Landfills, as well as for other eligible taxpayers that meet the established criteria.
The application of these tax incentives is subject to specific conditions. At least 90 percent of an enterprise’s total income during the reporting tax period must be generated from activities related to the collection, transportation, sorting, and processing of waste. In addition, each employee must receive a monthly salary no lower than twice the minimum wage.
The implementation of these measures is expected to support sustainable development, modernize waste management infrastructure, expand recycling capacity, and create strong economic incentives for enterprises operating in socially and environmentally significant sectors of the economy.
