According to the Resolution of the President of the Republic of Uzbekistan dated 06.03.2026 No. PP-87, from January 1, 2026 to January 1, 2029:
buildings and structures of sericulture clusters used for the production and storage of cocoons are exempt from property tax, as well as land plots occupied by them - from land tax;
for silkworm breeding enterprises whose income from sericulture is not less than 70 percent of their total income based on the results of the current reporting (tax) period, the profit tax is set at 2 percent;
for enterprises that have introduced the production of silk fabrics and finished silk products, the social tax is set at a rate of 1 percent.
Also, from January 1, 2026, to January 1, 2029, the income of the population engaged in seasonal work on the procurement of silkworm eggs and the cultivation of cocoons in silkworm breeding houses, received from this activity, is not subject to income tax and social tax.