As previously reported by Spot, Shavkat Mirziyoyev has approved amendments to the Tax Code as part of the tax and budget policy for 2025.
The document outlines the excise tax rates for petroleum products and several other goods. The majority of the new regulations will come into effect on April 1.
An excise tax of 500 soums per liter will be imposed on non-carbonated beverages containing sugar or other sweeteners. Previously, it was proposed to set the rate at 300 soums per liter for drinks with sugar substitutes.
Fruit and vegetable juices without added sugar, other sweeteners, or flavorings will not be subject to excise tax. The rate for energy drinks will remain unchanged at 2000 soums per liter.
It is planned to increase excise taxes for end consumers on all types of gasoline. The rate for AI-80 will remain higher than for AI-91 and higher grades, in accordance with the energy policy introduced at the beginning of 2024. Details are provided below:
| Product Name (unit of measurement) | Rate from January 1, soums | Rate from April 1, soums |
| Petroleum Products: | ||
| gasoline AI-80 and above (per 1 ton) | 340,000 | 375,000 |
| gasoline AI-91 and above (per 1 ton) | 303,000 | 335,000 |
| aviation kerosene, excluding synthetic (per 1 ton) | 271,000 | 300,000 |
| diesel fuel (per 1 ton) | 326,000 | 360,000 |
| Eco diesel fuel (per 1 ton) | 293,000 | 325,000 |
| motor oil for diesel and injection engines (per 1 ton) | 461,000 | 510,000 |
| Product sold to end consumers: | ||
| gasoline AI-80 and above (per 1 liter/per 1 ton) | 476 | 525 |
| 633,000 | 700,000 | |
| gasoline AI-91 and above (per 1 liter/per 1 ton) | 425 | 470 |
| 565,000 | 621,000 | |
| diesel fuel (per 1 liter/per 1 ton) | 476 | 525 |
| 578,000 | 635,000 | |
| liquefied gas (per 1 liter/per 1 ton) | 476 | 525 |
| 904,000 | 1,000,000 | |
| compressed gas (per 1 cubic meter) | 678 | 750 |
| Beverages containing sugar and other sweeteners or flavorings, in consumer packaging (1 liter) | ||
| carbonated | 500 | |
| non-carbonated | - | 500 |
| energy and tonic drinks | 2000 |
The excise rate on natural gas will be reduced to 12% starting January 1, and it will also apply to imported blue fuel. Excise taxes on polyethylene granules (10%) and sugar (20%) will remain unchanged.
Previously, Spot reported on the discussions in the Tax Committee regarding issues with the labeling and aggregation of water and beverages.