Taxes at a glance
| Tax | Rate | Applies to |
|---|---|---|
| Value added tax (VAT) | 12% | Standard rate |
| Value added tax (VAT) | 0% | Export of goods and other operations listed in the Code |
| Corporate profit tax | 15% | Standard rate |
| Corporate profit tax | 20% | Banks, cement (clinker) and polyethylene granule producers, mobile operators and others listed in the Code |
| Corporate profit tax | 0% | Agricultural producers selling their own produce, and other cases in the Code |
| Personal income tax | 12% | Resident income (salary etc.) |
| Personal income tax | 5% | Dividends and interest (residents) |
| Personal income tax | 20% | Income of non-resident individuals |
| Social tax | 12% | Standard rate (on payroll) |
| Social tax | 25% | Budget organisations |
| Turnover tax | 4% | Base rate. Some activities have other rates (see the Code) |
| Non-resident income from Uzbek sources (withholding) | 10% | Dividends, interest, insurance premiums |
| Non-resident income from Uzbek sources (withholding) | 6% | Freight for international carriage |
| Non-resident income from Uzbek sources (withholding) | 20% | Other income |
A short summary for orientation. The binding text is the Tax Code of the Republic of Uzbekistan (lex.uz).
Tools for investors
Double tax treaty rates
Withholding rates on dividends, interest and royalties for each treaty country.
Salary or dividends?
Compare the total tax cost of paying owners by salary or by dividend.
Profit tax calculator
Corporate profit tax with the current rate and reliefs.
VAT calculator
Add or extract VAT at 12% and other rates.
Customs calculator
Duty, excise and import VAT for a shipment.
Customs regimes and exemptions
Temporary import, processing, free zones and customs reliefs.
Hiring a foreign national
Permits, taxes and payroll for foreign staff.
Transfer pricing
When related-party deals are controlled and what to document.
Check a counterparty
Status, VAT registration and risk lists by TIN.
Business set-up roadmap
Steps to register a company and start operating.
Export proceeds deadlines
Track the deadline for foreign currency receipts.
Subsidies and grants
State support programmes you may apply for.
Frequently asked questions
Which legal form do foreign investors usually choose?
Most foreign investors set up a limited liability company (LLC) as a subsidiary. It can be fully foreign-owned and is registered online through the government services portal. A representative office cannot carry on commercial activity.
How are dividends paid to a foreign parent taxed?
Dividends paid to a non-resident are subject to 10% withholding tax at source, unless a double tax treaty gives a lower rate. You need a certificate of tax residence to apply the treaty rate. Check your country in the treaty tool.
Do I need to register for VAT?
A company becomes a VAT payer once its annual income passes UZS 1 billion; importers apply the general regime from the start. Smaller companies may pay turnover tax instead.
Are there special regimes for IT companies?
Residents of IT Park enjoy a preferential tax regime. Free economic zones and several customs regimes offer further reliefs. Conditions change, so check the current rules before you decide.
Can I verify a local partner before signing?
Yes. Our counterparty check shows a company's status, VAT registration and whether it is on the tax authority's list of VAT credit abusers, all by taxpayer number (TIN).
Planning an investment? Send your question in English, Russian or Uzbek and a tax adviser will reply.
Ask a question