The law was adopted by the Legislative Chamber of the Oliy Majlis on December 5, 2025, and approved by the Senate on December 18. The document regulates relations related to the formation and execution of Uzbekistan's consolidated budget for 2026.
According to the law, funds allocated to first-level budget allocators are to be used only during the 2026 fiscal year and are not to be carried over to the next year.
Furthermore, the minimum rates for lease payments for 2026, fees for the right to engage in retail trade of certain goods, and fee rates for the entry and transit of foreign motor vehicles into the territory of Uzbekistan were approved. The maximum limit of the consolidated budget deficit was set at 3 percent of the gross domestic product.
The law enters into force on January 1, 2026.
