Source-cited draft: company formation & entity choice for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Common entity types
Limited Liability Company (LLC), Joint-Stock Company (JSC), Additional Liability Company, Private Enterprise, representative office and branch of a foreign companyLaw of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz)
LLC number of participants
1 to 50 participantsLaw of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz)
LLC minimum charter capital (standard)
No statutory minimum for a standard LLC; charter capital denominated in UZSLaw of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz)
Minimum charter capital — company with foreign investment
UZS 400,000,000 where a foreign legal entity holds more than 15% of shares (company classified as FE/JV LLC) (approx — confirm current foreign-investment threshold)Law of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz)
Charter capital contribution period
Must be contributed within 1 year from the date of company registrationLaw of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz)
Registration authority
Public Services Agency (single-window state registration of business entities)
The most common business vehicle in Uzbekistan is the Limited Liability Company (LLC), governed by the LLC Law, with joint-stock companies (JSC) used for larger or regulated businesses. Registration is handled by the Public Services Agency and is fast. Confirm capital and licensing requirements with a licensed adviser.
Other Uzbekistan computations in the OpenAccountants Tax Library.
Registration timeline
1 to 3 business days after document submissionLaw of the Republic of Uzbekistan On State Registration of Business Entities (https://tax-legal.uz/en/registration-and-reregistration/)
Core incorporation steps
Reserve name and prepare charter; submit registration application to the Public Services Agency; obtain state registration certificate and TIN; open a bank account; register for VAT/employer obligations as applicable (approx — confirm sequence)Law of the Republic of Uzbekistan On State Registration of Business Entities (https://tax-legal.uz/en/registration-and-reregistration/)
Annual CIT compliance
Annual CIT return by 1 March; quarterly CIT reports by the 20th of the following monthTax Code of the Republic of Uzbekistan (https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration)
Ongoing monthly compliance
Monthly VAT returns (if registered), monthly social tax and PIT withholding reporting and paymentTax Code of the Republic of Uzbekistan (https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/other-taxes)
Financial statements
Entities maintain statutory accounting under national accounting standards (with IFRS required for certain large/public-interest entities) and file annual financial statements (approx — confirm filing obligations by entity type)Law of the Republic of Uzbekistan On Accounting
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