- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
Top income tax
12.0%
Worldwide system
Corporate tax
15.0%
VAT
12.0%
standard rate
Tax residency
183 days
55 tax treaties
Uzbekistan tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Uzbekistan-source income. Employment, rental, royalties and most other ordinary income are subject to a flat 12% personal income tax. Standard corporate income tax is 15% on taxable profit (20% for commercial banks, cement and polyethylene producers, mobile operators, and markets or shopping malls). VAT is 12% on domestic supplies; exports of goods are zero-rated. Employers pay social tax on gross payroll at 12% for most entities (higher or reduced rates apply to budget organisations and certain employers). A simplified turnover-tax regime replaces CIT and VAT for eligible small taxpayers (general rate 4%, with sector-specific rates from 0% to 25%).
- Top PIT rate
- 12.0%
- Corporate tax rate
- 15.0%
- VAT
- 12.0%
- Capital gains tax
- 12.0% Residents: capital gains are taxed at the standard 12% PIT rate; gains on immovable property use the difference between sale and acquisition (or inventory) value. Non-residents: 12% on gains from Uzbekistan-located property. Dividends and interest paid to residents are generally taxed at 5% at source; non-resident dividends and interest are withheld at 10%. From 1 April 2022 through 31 December 2028, dividends on shares in joint-stock companies are exempt from PIT/WHT for residents and non-residents.
- Social security (employee)
- --
- Social security (employer)
- 12.0%
- Dividend withholding
- 5.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 20.0%
- Treaty count
- 55
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| UZS 0 | and above | 15.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| UZS 0 | and above | 12.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| IT Park Resident Status 1% turnover tax for IT Park residents, replacing CIT, PIT, VAT and social tax on... | 1.0% | -- | Active |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is a tax resident if present in Uzbekistan for 183 days or more in any 12-month period beginning or ending in the tax year concerned, or if present for fewer than 183 days but still more days than in any other country. Early residency certification is possible on application with a qualifying long-term labour contract.
- Exit tax
- No
- CFC rules
- Yes From 1 January 2022, Uzbek tax residents (individuals and legal entities) controlling foreign companies or certain foreign structures must notify the tax authorities and may include attributable undistributed profits in their CIT or PIT base when thresholds and exemptions in the Tax Code are met (control generally above 25% ownership, or above 10% where Uzbek residents collectively exceed 50%).
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 1
- Extension deadline
- June 1
Sources
- PwC Worldwide Tax Summaries — Uzbekistan (accessed Oct 9, 2026) PIT, CIT, VAT, WHT, social tax, residency, filing, turnover tax, CFC overview, 55 DTTs
- Tax Code of the Republic of Uzbekistan (lex.uz) (accessed Oct 9, 2026) Official tax code; CFC Chapters 26–27 (Articles 39–40, 203–209), PIT and profit tax rates
- State Tax Committee of Uzbekistan (accessed Oct 9, 2026) National tax authority portal (homepage; rate tables cross-checked via PwC and Tax Code)
Change history
-
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.
-
- Brackets updated
refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.