Uzbekistan Tax & Investment Guides
16 guides covering Uzbek taxation, flat 12% personal income tax, CIT 15% standard (0% for certain sectors, 10% for some), VAT 12% standard rate, 0% exports, social tax 12% employer, pension 6.5% employee, property tax 0.5-1.5% annual, and key investment topics for 2026. Special economic zones including Navoi FEZ and IT Park offer tax preferences.
Personal Tax & Residency
Flat 12% IIT, 5% dividend WHT, 183-day residency rule, DTTs with 60+ countries
Uzbekistan Personal Tax Guide 2026 — Flat 12% IIT, Dividends 5% WHT
Uzbek personal income tax. Flat 12% IIT rate on all income. Dividends subject to 5% WHT. Social contributions 6.5% employee pension. Tax administration by State Tax Committee for 2026.
Uzbekistan Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs with 60+ Countries
Uzbek tax residency. 183-day physical presence test, permanent home criterion, centre of vital interests, source of income rules, and double tax treaties with 60+ countries for 2026.
VAT & Indirect Tax
VAT 12% standard rate, 0% exports, registration threshold ~1B UZS, e-invoicing
Uzbekistan Tax Filing Guide 2026 — State Tax Committee Online Portal, Self-Assessment, Deadlines, TIN
filing taxes in Uzbekistan. State Tax Committee online portal, self-assessment returns, quarterly advance payments, penalties for late filing, Taxpayer Identification Number (TIN), and compliance deadlines for 2026.
Uzbekistan VAT Guide 2026 — 12% Standard, 0% Exports, Registration Threshold 1B UZS
Uzbek VAT. Standard rate 12%, zero-rate for exports, registration threshold approximately 1B UZS annual turnover, e-invoicing system, and VAT compliance requirements for 2026.
Business & Corporate Tax
CIT 15% standard, 0% for certain sectors, 10% for some, FEZ tax preferences, IT Park benefits
Uzbekistan Business Registration Guide 2026 — LLC (OOO), JSC, FEZ Registration, Permits
registering a business in Uzbekistan. Company types (LLC/OOO, JSC, branch), State Tax Committee registration, single window system, FEZ registration, business permits, timelines, and costs for 2026.
Uzbekistan Corporate Tax Guide 2026 — CIT 15% Standard, 0% Special Sectors, 10% Some Activities
Uzbek corporate income tax. Standard CIT 15%, 0% for special economic zones and IT Park, 10% for certain activities. FEZ preferences, depreciation rates, and compliance for 2026.
Uzbekistan Cross-Border Tax Guide 2026 — Transfer Pricing, DTTs with 60+ Countries, WHT, CFC
Uzbek cross-border taxation. Transfer pricing rules, thin capitalisation, double tax treaties with 60+ countries, CFC rules, and withholding tax rates on dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
CGT at IIT rates, dividends 5% WHT, crypto treatment, rental at 12%
Uzbekistan Capital Gains Tax Guide 2026 — CGT at IIT Rates, No Separate CGT Regime
Uzbek capital gains tax. Capital gains are treated as ordinary income and taxed at the standard IIT rate of 12% for individuals or CIT rate of 15% for companies. No separate CGT rate. Principal residence exemption, shares, and property gains for 2026.
Uzbekistan Crypto Tax Guide 2026 — Taxed as Ordinary Income, Mining, Trading, DeFi
Uzbek cryptocurrency taxation. Crypto gains taxed as ordinary income at 12% IIT or 15% CIT. Mining is treated as business income subject to tax. Crypto-to-crypto trades are taxable events. National Agency for Perspective Projects oversight for 2026.
Uzbekistan Investment Income Guide 2026 — Dividends 5% WHT, Interest, Capital Gains
Uzbek investment income taxation. Dividends 5% final WHT for individuals, interest income treatment, capital gains at 12% IIT, bond income, and mutual funds for 2026.
Uzbekistan Pension Guide 2026 — State PAYGO, ICPA System, Retirement Age 60/55, Reform
Uzbek pensions. State PAYGO pension system, Individual Cumulative Pension Accounts (ICPA), retirement age 60 for men and 55 for women (gradually increasing to 63/58), contribution rates 6.5% employee + 12% employer, and pension reform for 2026.
Property & Wealth Tax
Property tax 0.5-1.5% annual on building value, rental income 12%, no wealth tax
Uzbekistan Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax at IIT Rates
Uzbek inheritance and gift tax. No inheritance tax on assets received upon death. Gift tax applies at 12% IIT for gifts exceeding certain thresholds. Family exemptions, succession law, wills, and probate for 2026.
Uzbekistan Property Tax Guide 2026 — 0.5-1.5% Annual on Building Value, Land Tax Separate
Uzbek property tax. Annual property tax at 0.5-1.5% on building cadastral value, separate land tax, registration fees, exemptions, and compliance requirements for 2026.
Uzbekistan Rental Income Guide 2026 — Taxed at 12% IIT, Standard Deductions, Vacant Property
Uzbek rental income taxation. Rental income taxed at 12% flat IIT for individuals, 15% CIT for companies. Standard deduction of 30% for expenses. Property management, short-term rentals, and compliance for 2026.
Uzbekistan Wealth Tax Guide 2026 — No Net Wealth Tax, Property & Land Tax as Proxy
Uzbek wealth tax. Uzbekistan does not impose an annual net wealth tax. Property tax on buildings at 0.5-1.5% and land tax serve as proxy wealth taxes on real estate. No net worth tax, no solidarity surcharge for 2026.
Employment & Social Security
EE 6.5% pension, ER 12% social tax, state pension system, retirement age
Uzbekistan Calculators (6)
Free calculators for Uzbek salary, tax, and personal finance.
Uzbekistan Salary
Net pay after flat 12% IIT and 6.5% pension contribution.
Uzbekistan Income Tax
Flat 12% IIT calculator with monthly/annual computation.
Uzbekistan Corporate Tax
CIT 15% standard, 0% special sectors, 10% certain activities.
Uzbekistan VAT
VAT 12% standard rate, 0% exports, net/gross computation.
Uzbekistan Property Tax
Property tax 0.5-1.5% annual on building value.
Uzbekistan Social Insurance
EE 6.5% pension + ER 12% social tax.