Starting October 1, Uzbekistan has implemented a new financing framework for projects aimed at creating new gardens and orchards. Subsidized loans will be distributed through commercial banks in four stages. Up to 10% of the loan amount will be allocated for land preparation, followed by 40% for the purchase and planting of saplings. Another 30% will be provided for the installation of irrigation systems, with the remaining 20% designated for garden maintenance during the first three years.
Beginning January 1, 2025, imported fruit tree saplings, materials, and equipment for the establishment of new gardens will be exempt from VAT and customs duties. In addition, measures have been introduced to boost garden efficiency: starting next year, the land tax will triple for areas of gardens and vineyards deemed unsuitable or economically inefficient. If new gardens or vineyards are not established within 12 months of such a declaration, the increased tax rate will apply.
Central Asia is a region with unique characteristics: while most of the population lives in private homes, household gardens often serve both agricultural and recreational purposes. Stimulating the economically efficient use of garden spaces suitable for cultivating crops, fruits, and vineyards opens up significant opportunities for Uzbekistan to increase imports of modern garden equipment, irrigation systems, and related technologies.