The President adopted a resolution "On additional measures for the development of greenhouse farming based on advanced 'green' technologies and the effective use of household land plots" (Resolution No. PQ-371, dated October 13, 2026).
The following privileges and subsidies are provided for greenhouse farms:
the value-added tax rate for agricultural goods producers has been set at zero percent;
the profit tax rate on income received from the sale of self-produced products for agricultural goods producers and fishery enterprises has been set at zero percent;
for greenhouse farms whose income from greenhouse activities makes up at least 60 percent of their total income based on the results of the current reporting (tax) period, the social tax rate is set at 1 percent from January 1, 2026, to January 1, 2029.
From January 1, 2027, to January 1, 2030, the rates of land tax and property tax for legal entities will be reduced by 50 percent for business entities whose income from greenhouse activities constitutes at least 60 percent.
From November 1, 2026, to April 1, 2030, greenhouse farms covered with a special heat-insulating "blanket" and (or) using energy-efficient "green" heating means (heat pumps, geothermal heating systems, solar thermal systems, high-efficiency heating systems based on electricity) will be allocated a subsidy in the amount of 50 percent of the cost of electricity consumed during the months of October–March.
Until January 1, 2030, the National Energy Efficiency Agency will allocate a one-time subsidy of 40 percent of the costs for purchasing and installing solar panels, heat pumps, infrared heating devices, and other energy-saving equipment for heating greenhouses on household plots in Tashkent, Zangiota, Kibray, Yangiyul, and Yuqori Chirchiq districts of Tashkent region, in an amount not exceeding 100 million soums.
From the funds of the Poverty Alleviation Target Fund, a subsidy of up to 200 million soums will be allocated to each family in 50 mahallas of Tashkent region specialized in greenhouse farming.
As an experiment within the framework of family entrepreneurship development, the Central Bank will allocate preferential loans to individuals who own household and dehkan farm land plots: up to 300 million soums for building a greenhouse based on "green" technologies, and up to 150 million soums for re-equipping existing greenhouses.
