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2026: turnover tax is now monthly and there's a new 6% VAT. Which regime suits you?
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BCU — base calculation unit

Definition

The base calculation unit (BHM in Uzbek, БРВ in Russian) is the statutory unit used to set tax thresholds, fines, state duties and reliefs. The turnover-tax ceiling, for example, is 12,000 BCU. Its value is revised periodically.

In other languages

Oʻzbekcha
BHM — bazaviy hisoblash miqdori
Русский
БРВ — базовая расчётная величина
English
BCU — base calculation unit

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