Source-cited draft: tax overview 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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Tax year
Calendar year (1 January to 31 December)Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/tax-administration
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, https://taxsummaries.pwc.com/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, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/residence
Headline personal income tax rate
12Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/taxes-on-personal-income
Headline corporate income tax rate
15Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income
Does VAT exist?
Yes — VAT applies at a standard rate of 12%Tax Code of the Republic of Uzbekistan, https://www.gazeta.uz/en/2024/12/31/vat/
Rate stability commitment
VAT (12%) and corporate income tax (15%) rates remain unchanged until 1 January 2028Tax Code of the Republic of Uzbekistan, https://www.gazeta.uz/en/2024/12/31/vat/
Employer social tax (headline)
12% of total payroll for most entities (25% for budget organisations)Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/other-taxes
Annual corporate income tax return deadline
1 March following the reporting yearTax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration
Annual individual tax declaration deadline
1 April following the reporting year (payment by 1 June)Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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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