Source-cited draft: corporate income tax for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Corporate income tax rates, base and filing (2025) | Corporate income tax (CIT) in Uzbekistan is charged at a standard 15% rate, with a 20% rate for certain sectors and a simplified turnover-tax regime for smaller businesses. Withholding taxes apply to outbound payments to non-residents. Verify figures with a licensed accountant. | |
| Standard CIT rate | 15%Tax Code of the Republic of Uzbekistan | |
| Elevated CIT rate (specified sectors) | 20% for commercial banks, cement (clinker) producers, polyethylene granule producers, mobile service providers, and markets/shopping mallsTax Code of the Republic of Uzbekistan | |
| Preferential CIT for textile/footwear/leather | 1% CIT for qualifying textile, footwear and leather industry enterprises meeting social conditions, 1 January 2025 to 1 January 2028Tax Code of the Republic of Uzbekistan | |
| Turnover tax (simplified regime) threshold | Available to entities with annual turnover under UZS 1 billionTax Code of the Republic of Uzbekistan | |
| Turnover tax general rate | 4% (varies 1%-25% by activity type)Tax Code of the Republic of Uzbekistan | |
| CIT tax base |
Corporate income tax (CIT) in Uzbekistan is charged at a standard 15% rate, with a 20% rate for certain sectors and a simplified turnover-tax regime for smaller businesses. Withholding taxes apply to outbound payments to non-residents. Verify figures with a licensed accountant.
Other Uzbekistan computations in the OpenAccountants library.
| Taxable profit = total income less deductible expenses, computed for residents on worldwide income and for non-residents on Uzbek-source income / PE profitTax Code of the Republic of Uzbekistan |
| Export 0% CIT rate | Abolished from 1 January 2025; export income now included in the standard tax baseTax Code of the Republic of Uzbekistan |
| Withholding tax on dividends (non-residents) | 10%Tax Code of the Republic of Uzbekistan |
| Withholding tax on interest (non-residents) | 10%Tax Code of the Republic of Uzbekistan |
| Withholding tax on royalties (non-residents) | 20%Tax Code of the Republic of Uzbekistan |
| Withholding tax on freight (non-residents) | 6%Tax Code of the Republic of Uzbekistan |
| Double tax treaty network | Uzbekistan has double tax treaties with 55 countries that may reduce withholding ratesTax Code of the Republic of Uzbekistan |
| Annual CIT return deadline | 1 March following the reporting yearTax Code of the Republic of Uzbekistan |
| Quarterly CIT reports | Due by the 20th of the month following the quarter; tax payable by the same dateTax Code of the Republic of Uzbekistan |
| Monthly advance payments | Companies with prior-year income over UZS 20 billion make monthly advance payments by the 23rd of each monthTax Code of the Republic of Uzbekistan |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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