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About leasing
Development of leasing in Uzbekistan
Legislation on leasing
Online magazine "Leasing in Uzbekistan"

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Leasing – is a legal way to reduce your taxable base

  • You do not pay VAT on leasing payments, because they are fully referred to the cost of production and reduce the taxable base on profit tax.
  • You are exempt from payment of property tax on the leased asset as per Article 269 “Property tax preferences” of the Tax Code of the Republic of Uzbekistan, according to which in the process of calculation of the property tax for legal entities, the taxable base shall be reduced for the amount of the assets, received for leasing, for the period of lease.
  • Technological equipment imported for the purpose of leasing is exempt from customs duties and import VAT.

Leasing – is a planned management of your cash-flows

  • You precisely calculate the budget of your business during the term of lease and manage cash flows thanks to lease rentals calculation under the lease contract, which refers to equal monthly (quarterly) installments.

Leasing – is a good opportunity for cooperation with the world class equipment suppliers 

  • You receive the equipment from leading world and domestic manufacturers without application of your own working capital. 
  • The equipment received in leasing, not only allows for its self-repayment, but also gives opportunity for significant increase of your income.
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