Threshold for switching to the general tax regime raised to 12,000 BRV

Presidential Decree No. UP-100 of 26 May 2026 raised the turnover level at which a business must move to the general tax regime: from 1 billion soums to 12,000 BRV, that is almost 5 billion soums. The rule applies from 1 June 2026.

The threshold is now tied to the base calculation value rather than a fixed sum. It will therefore be revised together with the BRV and will not be eroded by inflation, as happened with the previous 1 billion soum benchmark.

The practical effect is straightforward: companies that were preparing to move to VAT and profit tax because of growing revenue now have headroom. Recalculate your annual turnover forecast — the transition may well be deferred.

The decree was published in the National Legislation Database and entered into force on 28 May 2026.

What this means in practice: If your turnover was approaching 1 billion soums, recalculate your tax position: the bar has moved almost fivefold.