Source-cited draft: tax overview 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 It may be incomplete, outdated, or wrong.
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| Uzbekistan tax system at a glance (2025) | Uzbekistan operates a codified tax system under the Tax Code of the Republic of Uzbekistan, administered by the State Tax Committee. Headline rates are deliberately low and have been frozen until 1 January 2028. This is an unverified source-cited draft for tax year 2025 and must be confirmed by a licensed Uzbekistan accountant. | |
| Tax year | Calendar year (1 January to 31 December)Tax Code of the Republic of Uzbekistan | |
| National currency | Uzbekistani soum (UZS)Tax Code of the Republic of Uzbekistan | |
| Tax authority | State Tax Committee of the Republic of Uzbekistan (soliq.uz)Tax Code of the Republic of Uzbekistan | |
| Individual residence basis | Residents taxed on worldwide income; non-residents on Uzbek-source income only. Residence triggered by presence of 183+ days in any 12-month period.Tax Code of the Republic of Uzbekistan | |
| Headline personal income tax rate | 12%Tax Code of the Republic of Uzbekistan | |
| Headline corporate income tax rate | 15% |
Uzbekistan operates a codified tax system under the Tax Code of the Republic of Uzbekistan, administered by the State Tax Committee. Headline rates are deliberately low and have been frozen until 1 January 2028. This is an unverified source-cited draft for tax year 2025 and must be confirmed by a licensed Uzbekistan accountant.
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Other Uzbekistan computations in the OpenAccountants library.
| Does VAT exist? | Yes — VAT applies at a standard rate of 12%Tax Code of the Republic of Uzbekistan |
| Rate stability commitment | VAT (12%) and corporate income tax (15%) rates remain unchanged until 1 January 2028Tax Code of the Republic of Uzbekistan |
| Employer social tax (headline) | 12% of total payroll for most entities (25% for budget organisations)Tax Code of the Republic of Uzbekistan |
| Annual corporate income tax return deadline | 1 March following the reporting yearTax Code of the Republic of Uzbekistan |
| Annual individual tax declaration deadline | 1 April following the reporting year (payment by 1 June)Tax 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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