Uzbekistan Tax Optimization

Uzbekistan Tax Optimization Skill v0.1

Tier 2 — research-verified. Sources: State Tax Committee, PwC, EY Uzbekistan, IT Park Uzbekistan. Figures must agree with uzbekistan-income-tax.md / uzbekistan-social-contributions.md. NOT yet signed off by an Uzbek tax adviser. Aggressive positions are never advised; every suggestion must be reviewed.

Section 1 -- Quick Reference

Quick Reference table

Field	Value
Country	Republic of Uzbekistan
Currency	UZS (soum)
Headline levers	Turnover tax (1% from 2026 for small IE/self-employed); 0% PIT on dividends; IT Park regime
Turnover-tax threshold	≤ UZS 1,000,000,000 (~USD 80k+) annual turnover
Dividends	0% PIT for individuals (1 Apr 2022 – 31 Dec 2028)
Anti-avoidance	Eligibility/threshold; substance

Two strong Uzbek levers: from 1 Jan 2026 small individual entrepreneurs / self-employed pay just 1% turnover tax (down from 4%), and individuals pay 0% PIT on dividends through 2028.

Section 2 -- Turnover Tax (1% from 2026)

• Turnover tax rate for individual entrepreneurs and self-employed with annual turnover ≤ UZS 1 billion, from 1 Jan 2026 — 1% percent (reduced from 4% on the UZS 100m–1bn band; effective from 1 Jan 2026)
• Abolition of prior self-employed exemption — The previous exemption for self-employed below UZS 100m is abolished from 2026 — all now pay the single 1% rule.
• Standard system applies above threshold — Above UZS 1 billion (or VAT-registered), the standard system applies (CIT; VAT). [RESEARCH GAP — reviewer to confirm the standard CIT/turnover rates above the threshold.]

Section 3 -- Dividends (0% for individuals to 2028)

• 0% PIT on dividends for individuals — Income of individuals (resident and non-resident) from dividends is exempt from PIT for 1 Apr 2022 – 31 Dec 2028.

This makes a company + dividend extraction very efficient: pay corporate tax, then distribute dividends tax-free at the individual level (within the window).

Section 4 -- IT Park

• IT Park special regime and foreign IT exporter CIT exemption — IT Park residents access a special low-tax regime for qualifying IT/software/export activity (historically very low/near-0% on certain income). Foreign IT exporters to IT Park residents have CIT exemptions (1 Feb 2025 – 1 Jan 2030) above a USD 10m export threshold. [RESEARCH GAP — reviewer to confirm the current IT Park resident rates and eligibility.]

Section 5 -- Red Lines (do not cross)

• Threshold/eligibility red line — Threshold/eligibility: the 1% turnover tax requires turnover ≤ UZS 1bn and the right status; don't split a business to stay under without substance. AUDIT FLASH POINT.
• IT Park genuine activity requirement — IT Park requires genuine qualifying IT activity.
• Dividend window time-limited — The 0% dividend window is time-limited to 2028 — model the post-2028 position for long-term plans.

PROHIBITIONS

• Prohibition 1 — NEVER present the old self-employed exemption as still in force — abolished from 2026 (1% applies).
• Prohibition 2 — NEVER place non-IT income in the IT Park regime.
• Prohibition 3 — NEVER assume 0% dividends beyond 31 Dec 2028.
• Prohibition 4 — NEVER contradict the rates in uzbekistan-income-tax.md / uzbekistan-social-contributions.md.
• Prohibition 5 — NEVER present [RESEARCH GAP] figures as confirmed, nor optimisation as definitive advice — route to a licensed Uzbek tax adviser.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed tax adviser in Uzbekistan) before acting upon.

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