State Duty Rates in Uzbekistan for Businesses

Claims in the economic court

Small businesses applying to court in the course of their business activity pay 50% of the rates in sub-items (a)–(d) and (f) of item 2 of the annex.

• property claim — 2% of the claim value, but not less than 1 BCV (annex, item 2(a));
• non-property claim — 10 BCV;
• application to open insolvency (bankruptcy) proceedings — 3 BCV;
• disputes over concluding, amending or terminating business contracts — 10 BCV;
• appeal, cassation and supervisory complaints — 50% of the first-instance rate, calculated on the disputed amount in property disputes;
• application for a writ of execution on an arbitral award and recognition of foreign court and arbitral decisions — 2 BCV;
• copies and duplicates of court documents — 2% of the BCV per page.

Illustrative calculation

A company is suing a customer for a debt of UZS 100 million in the economic court. The duty is 2% of the claim, i.e. UZS 2 million — more than the 1 BCV minimum (UZS 440,000). If the claimant is a small business and the dispute relates to its business activity, the duty is 50% of the rate — UZS 1 million. If the judgment is appealed, the duty on the appeal is half the first-instance rate on the disputed amount.

Civil and administrative courts

If the claim is denominated in foreign currency, the duty is set in UZS at the Central Bank rate on the date of the action (Article 17 of the Law).

• civil court, property claim — 4% of the claim value, but not less than 1 BCV (annex, item 1(a));
• administrative court, complaint by a legal entity or IE against decisions and actions of authorities and their officials — 10 BCV (item 3(b));
• challenge by a legal entity or IE to a departmental regulation — 20 BCV (item 3(a));
• complaint by a legal entity or IE against refusal of or failure to make state registration — 10 BCV (item 3(d));
• claim for damages in the administrative court — 2% of the amount claimed, but not less than 1 BCV (item 3(b¹)).

Business registration and accreditation

The step-by-step registration procedure for LLCs and IEs is covered in separate articles; the key point here is that the duty is paid before registration, and non-payment or underpayment is a ground for refusing registration (para. 40 of the Regulation approved by Cabinet Resolution No. 66).

• state registration or re-registration of business legal entities, IEs and family businesses at Public Services Centres — 1 BCV (annex, item 7(b));
• enterprises with foreign investment — 1 BCV;
• insurers and insurance brokers, audit firms, tax adviser firms, exchanges, pawnshops, investment funds and markets — 4 BCV;
• accreditation of representative offices of foreign commercial organisations — 48 BCV (item 7(d)).

Licences

Duty for licences for specific activities is set for each licensing authority (annex, items 20–33). For example, a Ministry of Health licence for medical activity costs 5 BCV (item 31(b)); designing and building bridges and tunnels — 5 BCV; designing and operating high-risk facilities — 10 BCV (item 32).

For some licences the duty is paid annually: the next payment is due at least 30 days before 1 January of the following year, and if it is late the licence is suspended. Before applying, check the rate and frequency for your activity in the annex to the Law.

How and when to pay

• the duty is paid before the legally significant action is performed or the document issued — in cash or by bank transfer (Article 17 of the Law);
• a bank transfer is evidenced by a paper or electronic payment document, a cash payment by a receipt from the bank or the state body's cash desk;
• when you apply yourself through the Single Portal of Interactive Public Services, duties, fees and other charges are 90% of the amount payable through Public Services Centres or directly at the authority (Article 22¹ of the Law);
• if one payment order covers several cases, it is attached to one of them.

When the duty is refunded

The duty is refunded in full or in part (Article 18 of the Law), in particular if:

• more was paid than required;
• the court returned or refused to accept the claim, or a notary refused to act;
• the paid claim or complaint never reached the court;
• the application was left without consideration because of an arbitration agreement, a mediation agreement or an ongoing case between the same parties;
• from 14 August 2026 — if insolvency proceedings have been opened against the defendant and the claim must be heard within them (Law ZRU-1165).