Source-cited draft: corporate income tax for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Standard CIT rate
15%Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income
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 — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income
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 — https://www.ey.com/en_uz/technical/tax-alerts/2025/01/changes-in-taxation-in-uzbekistan
Turnover tax (simplified regime) threshold
Available to entities with annual turnover under UZS 1 billionTax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income
Turnover tax general rate
4% (varies 1%-25% by activity type)Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income
CIT tax base
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 — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income
Export 0% CIT rate
Abolished from 1 January 2025; export income now included in the standard tax baseTax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income
Withholding tax on dividends (non-residents)
10%Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes
Withholding tax on interest (non-residents)
10%Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes
Withholding tax on royalties (non-residents)
20%Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes
Withholding tax on freight (non-residents)
6%Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes
Double tax treaty network
Uzbekistan has double tax treaties with 55 countries that may reduce withholding rates (requires tax-residency certificate to claim treaty relief)Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes
Annual CIT return deadline
1 March following the reporting yearTax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration
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 — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration
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 — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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