Businesses Can Avoid Paying Taxes During Downtime

Entrepreneurs in Uzbekistan have been granted the legal right to temporarily pause the activities of their organizations without undergoing closure or liquidation procedures. To take advantage of this option, the company owner simply needs to submit a corresponding notification.

For the entire period of voluntary suspension, the organization is fully exempt from mandatory submission of statistical and tax reporting. Financial obligations for tax payments—both for the legal entity itself and its permanent employees—do not accrue during this period. Thus, businesses are relieved of administrative expenses and fiscal burdens for the entire duration of the actual absence of commercial operations.

This mechanism is designed for companies with seasonal operations, as well as for enterprises facing temporary market difficulties or undergoing large-scale restructuring. Owners gain the ability to promptly mothball their business during unfavorable periods and resume operations without the need to register a new legal entity.

The relevant changes to the legal framework were introduced by Law No. ZRU-1168 dated August 17, 2026.