Central & South Asia
Uzbekistan: tax at a glance
Residents are taxed on worldwide income under a low flat-tax system: 12% personal, 15% corporate and 12% VAT.
Worldwide (residence-based)
Last verified
Ways to relocate to Uzbekistan
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 12%Flat 12% on personal income, with dividends and interest taxed at lower rates.
- Corporate income
- 15%
- Capital gains
- Taxed as income (12%).
- VAT
- 12%
- Dividends (WHT)
- 5% for residents, 10% for non-residents.
- Interest (WHT)
- 10%
- Royalties (WHT)
- 20%
- Social security (employee)
- 0%
- Social security (employer)
- 12%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax ~1.5% for legal entities. Individuals pay a lower area or value-based rate.
- Other
- Employer social tax of 12%, rising to 25% for budget organisations. Small businesses fall under a turnover-tax regime.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
Under Decree UP-180 (4 October 2025, effective 1 January 2026), a USD 50,000 one-off fee confers tax residency with full exemption on foreign-source income. It requires only 30 consecutive days of presence in any 12-month period. There is also the IT Park regime and the IT Visa.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.