Top income tax
12.0%
Worldwide system
Corporate tax
15.0%
VAT
12.0%
standard rate
Tax residency
183 days
40 tax treaties
Uzbekistan tax profile
Data year: 2025
- Tax system
- Worldwide
- Top PIT rate
- 12.0%
- Corporate tax rate
- 15.0%
- VAT
- 12.0%
- Capital gains tax
- 12.0%
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- 40
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| IT Park Resident Status 1% turnover tax for IT Park residents, replacing all major taxes including CIT,... | 1.0% | -- | Active |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in a calendar year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Tax Foundation / PwC - Uzbekistan (accessed Mar 23, 2026) CIT rates cross-referenced