According to budget data, excise tax rates on beverages will be revised to promote a healthy lifestyle and align with the requirements of the World Trade Organization.
From February 1, 2026, the excise rate for cognac and other alcoholic products will be set at 48 thousand soums per liter for local products and 60 thousand soums for imported products. From July 1, 2026, it is planned to unify these rates at 48 thousand soums.
It is also proposed to introduce new rates for wine and beer. From February 1, 2026, the rate for natural wine is planned to be set at 7 thousand soums per liter for local producers and 12 thousand soums for imported wines.
For beer, a rate of 3 thousand soums for local products and 5 thousand soums for imports is planned. Starting from July 1, the rates for wine and beer will be fully equalized.
From January 1, 2026, the rate of 15 thousand soums per liter will be maintained for consumable and technical ethyl alcohol. At the same time, it is proposed to reduce the excise tax on the head fraction of ethyl alcohol from 15 thousand soums to 5 thousand soums.
Changes related to tobacco are also expected: from February 1, 2026, for certain tobacco products, and from July, for filtered and non-filtered cigarettes, the rates will be increased by 7 percent.
In this case, a single rate will be applied for local and imported products — for example, 365 thousand soums per 1,000 cigarettes, and 21.5 thousand soums per cigar.
These changes are being implemented in accordance with the tasks of gradually harmonizing the excise tax policy with the WTO requirements outlined in the President's decree of June 3, 2024.
