Resolution No. PP-371: greenhouses using green technology get a 50% electricity subsidy and land and property tax cuts

The President has signed a resolution on developing greenhouse farming based on green technology. Greenhouse businesses will have half of their electricity costs compensated and pay lower taxes, and residents of five districts of the Tashkent region will get help buying energy-saving equipment.

Resolution No. PP-371 was signed on 13 October 2026. It is titled "On additional measures for developing greenhouse farms based on advanced green technologies and efficient use of household plots".

Taxes for greenhouse businesses

The benefits go to entrepreneurs whose greenhouse income is at least 60% of total income for the reporting period.

• from 1 January 2027 to 1 January 2030: land tax and legal-entity property tax rates are cut by 50%;
• for the same period: exemption from turnover tax;
• existing benefits remain: zero VAT and profit tax rates for agricultural producers, and a 1% social tax until early 2029.

Electricity subsidy

From 1 November 2026 to 1 April 2030, greenhouses using heat-saving coverings and/or energy-efficient heating get 50% of their electricity cost compensated. Heat pumps, geothermal, solar and high-efficiency electric heating qualify. Payments cover the October–March period.

Support for household plots

• in the Tashkent, Zangiata, Kibray, Yangiyul and Turakurgan districts of the Tashkent region: a one-off 40% compensation for solar panels, heat pumps, infrared heaters and other equipment, capped at 100 million soums; solar panels are subsidised only together with other energy-saving equipment;
• families in the Social Registry in 50 greenhouse-specialised mahallas: up to 200 million soums for a greenhouse of at least 4 sotka.

What this means in practice. If greenhouses are the core of your business, check that they bring in at least 60% of total income, otherwise the tax breaks will not apply from 2027. Plan heat pumps or a heat-saving cover in advance, since the electricity subsidy is tied to them. Check the payment conditions with the relevant agencies: detailed procedures are still to be approved.

Photo: Shahriyor06, Wikimedia Commons (CC BY-SA 4.0)