News · Nov 9, 2026
Unified Alcohol Fee for Restaurants from 1 January 2027: Decree UP-100, 10% of the BCA and How to Calculate It
From 1 January 2027, the separate fees for selling alcohol in shops and in restaurants are merged into one, set at 10% of the base calculation amount. Here is why it comes to 44,000 and not 41,200 UZS, how much cafes in Tashkent and the regions will save, and what to do before January.
From 1 January 2027, cafes and restaurants in Uzbekistan will pay a single fee for the right to sell alcohol instead of the current separate fee for selling alcohol in food service. The rate will be 10% of the base calculation amount (BCA), the same for shops and cafes. The legal basis is clause 4(a) of Presidential Decree No. UP-100 of 26.05.2026. At the current BCA of 440,000 UZS, that is 44,000 UZS per month. The 41,200 UZS figure quoted in news coverage of the decree was calculated from the previous BCA.
What changes under UP-100
Today, alcohol sellers pay one of two fees: one for the right to sell at retail (shops), or one for the right to sell in food service (cafes, restaurants, bars). The amount depends on location: Tashkent has the highest rate, rural areas the lowest.
The decree changes this from 1 January 2027:
- One fee instead of two. Retail and food service move to a common rate.
- A rate of 10% of the BCA. The decree does not split the rate between Tashkent, regional centres and districts, so it is the same everywhere. This will be finalised through amendments to the Tax Code or the 2027 budget law.
- The document. Decree No. UP-100 was published in the National Legislation Database on 28.05.2026 under number 06/26/100/0543. Full text: lex.uz/ru/docs/8237115.
Don't mix up two different rules. The right to accept cash for alcohol and tobacco from 1 June 2026 comes from clause 3 of the same decree. That is a separate topic, and it already applies. We cover it in detail in "Cash payments for alcohol in cafes from 1 June: UP-100 and 5 steps at the till". The unified fee takes effect seven months later.
Another common mistake. Some news reports place the phrase "except for the city of Tashkent" next to the paragraph about the fee. In fact, that exception refers to minimum rental rates for premises over 1,000 sq m leased to businesses. It has nothing to do with the alcohol fee.
Why 44,000 and not 41,200 UZS
The fee is set as a percentage of the base calculation amount (BCA), so its value in sums changes whenever the BCA does:
- 375,000 UZS from 1 October 2024;
- 412,000 UZS from 1 August 2025, which is why 10% of the BCA was 41,200 UZS in May 2026;
- 440,000 UZS from 1 September 2026 under Decree No. UP-115 of 23.06.2026, so 10% of the BCA is now 44,000 UZS (Spot.uz on the indexation).
If the BCA is indexed again before January or during 2027, the fee will change automatically. The sources available so far do not say which BCA will apply: the one on the accrual date or the one on 1 January. This should become clear from the Tax Code amendments. The calculations below use a BCA of 440,000 UZS.
Before and after: Tashkent and the regions
"Before": maximum food-service fee rates under Law No. ZRU-1011 of 24.12.2024 on the 2025 budget (lex.uz/ru/docs/7277659). "After": 10% of a BCA of 440,000 UZS.
| Cafe location | Before, UZS/month | After, UZS/month | Change | Before, per year | After, per year |
|---|---|---|---|---|---|
| Tashkent | 600,000 | 44,000 | −92.7% | 7,200,000 | 528,000 |
| Nukus and regional centres | 420,000 | 44,000 | −89.5% | 5,040,000 | 528,000 |
| Other cities | 300,000 | 44,000 | −85.3% | 3,600,000 | 528,000 |
| Other settlements | 150,000 | 44,000 | −70.7% | 1,800,000 | 528,000 |
Three caveats:
- These are maximum rates. The actual rate is set by the local council (Kengash) and may be lower. Check your payment orders or your taxpayer account to see what you actually pay, and calculate your savings from that figure.
- Check 2026 rates separately. The 2025 rates are the same as in 2024. Before you calculate, verify the table in the 2026 budget law (ZRU-1105 of 25.12.2025) on lex.uz.
- If the old BCA of 412,000 UZS applies in 2027, the fee will be 41,200 UZS per month, or 494,400 UZS per year.
How much a cafe will save: examples
Here is the difference between the maximum rate and the unified fee:
- Restaurant with a bar in Tashkent: 600,000 − 44,000 = 556,000 UZS per month, or 6,672,000 UZS per year.
- Cafe with a wine list in Samarkand (regional centre): 420,000 − 44,000 = 376,000 UZS per month, 4,512,000 UZS per year.
- Chaikhana in a district town: 300,000 − 44,000 = 256,000 UZS per month, 3,072,000 UZS per year.
- Roadside cafe in a village: 150,000 − 44,000 = 106,000 UZS per month, 1,272,000 UZS per year.
Tashkent sees the biggest drop. Food service in villages also benefits, but less, because rates there were already low. For comparison, shops in Tashkent will see their fee fall from 1,200,000 to 44,000 UZS (−96.3%), since their previous rates were twice those for food service.
If you run a chain, multiply the savings by the number of locations selling alcohol. Three cafes in Tashkent will save around 20 million UZS a year at maximum rates.
Still unclear: beer, payment schedule, notification
Beer fee
Since 1 September 2024, a separate monthly fee of 10% of the BCA has applied to the right to sell beer and tobacco at retail (Buxgalter.uz breakdown). Clause 4(a) of UP-100 mentions only alcohol, not beer. If the beer fee is not merged into the unified fee, a cafe selling both spirits and beer will pay 44,000 + 44,000 = 88,000 UZS per month at a BCA of 440,000. This is the main open question for bars and beer restaurants.
Deadlines and frequency
Under current rules, the fee is paid monthly, in advance, by the 10th of the current month. If the notification of starting sales is filed before the 20th, the fee is charged for the full month; if later, from the following month. The decree does not specify frequency, so whether this procedure continues in 2027 will depend on the Tax Code amendments.
Notification
Currently, the fee is paid by businesses whose notification of starting alcohol sales has been confirmed by the tax authority. The sources do not say whether a new notification will be needed after the fees are merged.
What to do before 1 January 2027: 6 steps
- Find out what you pay now. Look up recent charges in your taxpayer account. Check the amount and the zone (Tashkent, regional centre, other cities or villages).
- Budget 44,000 UZS per month per location for 2027. If you sell beer, add the beer fee until there is official guidance.
- In December, check the charge for January 2027. The fee is paid in advance, so confirm which rate January was charged at before you pay.
- Watch for Tax Code amendments and the 2027 budget law. They will clarify which BCA applies, what happens with beer, and whether the 10th-of-the-month deadline stays.
- Decide where to put the savings. A Tashkent restaurant paying the maximum rate will save about 6.6 million UZS a year. You could, for example, expand your wine list or buy new bar glassware.
- Tell your accountant or outsourcing provider. Ask them to make sure the old food-service fee is no longer charged from January.
What not to do:
- don't pay January 2027 at the old rate without checking the charge;
- don't file a new notification on your own until the tax authority issues guidance;
- don't stop paying the beer fee: it still applies separately;
- don't confuse the unified fee with the cash payment rules: they are different clauses of the decree with different dates.
Tracking the fee in your reports
A monthly fee is easy to forget if it isn't part of your overall expense tracking. AliPos Web includes reports and finance tools, so you can record the fee alongside other venue expenses and see costs next to revenue.
If you are preparing for an inspection, use our checklist "Tax inspections in food service: a checklist for cafes for autumn 2026".
FAQ
When does the unified fee start, and under which document?
From 1 January 2027, under clause 4(a) of Presidential Decree No. UP-100 of 26.05.2026. The text of the decree is published on lex.uz.
How much is it in sums: 41,200 or 44,000?
At the BCA of 440,000 UZS in effect since 1 September 2026, the fee is 44,000 UZS per month. The 41,200 figure was based on the previous BCA of 412,000 UZS. If the BCA is indexed again, the amount will change.
Is the rate the same for Tashkent and the regions?
The decree does not break the rate down by territory: it is 10% of the BCA for everyone. This will be finalised through Tax Code amendments or the 2027 budget law.
Do I need to pay separately for beer?
For now, yes: the 10% BCA fee for the right to sell beer still applies separately. The decree doesn't mention beer, so keep this fee in your budget until there is official guidance.
Will the fee be monthly?
Currently, the fee is paid monthly in advance by the 10th. The decree doesn't specify frequency; the 2027 procedure will be set out in the Tax Code amendments.
The unified fee will lower what you pay for the right to sell alcohol, but the savings should be planned in your budget rather than left unaccounted for. If you want to see all your venue's expenses and revenue in one system, check out AliPos pricing or request a demo and setup. We'll call you back and show you how it works for a venue like yours.
