🇺🇿 IT PARK RESIDENT STATUS
Uzbekistan — Special Tax Regime
Status
Active
Effective From
Jan 1, 2019
Expires On
Jan 1, 2028
📋 DETAILS
Summary
1% turnover tax for IT Park residents, replacing all major taxes including CIT, PIT, and social contributions.
Eligibility
IT companies registered as IT Park residents in Uzbekistan
Benefits
1% turnover tax replaces CIT, PIT, VAT, social tax. Reduced social security at 7.5%.
Requirements
Must be engaged in IT activities. Must register as IT Park resident.
Limitations
Sunset clause: expires Jan 1, 2028. Only covers IT-related activities.
Income Types Covered
Gross turnover from IT activities
Duration Details
Until January 1, 2028
💰 FINANCIAL
Flat Rate
1.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
12.0%
Corporate Tax
15.0%
VAT
12.0%
Capital Gains
12.0%
Treaty Count
40
📚 SOURCE
IT Park Uzbekistan
View source →
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