Central & South Asia
Uzbekistan tax rates 2026
Residents are taxed on worldwide income under a low flat-tax system: 12% personal, 15% corporate and 12% VAT.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 12%Flat 12% on personal income, with dividends and interest taxed at lower rates. |
|---|---|
| Corporate income | 15% |
| Capital gains | Taxed as income (12%). |
| VAT | 12% |
| Dividends (WHT) | 5% for residents, 10% for non-residents. |
| Interest (WHT) | 10% |
| Royalties (WHT) | 20% |
| Social security (employee) | 0% |
| Social security (employer) | 12% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax ~1.5% for legal entities. Individuals pay a lower area or value-based rate. |
| Other | Employer social tax of 12%, rising to 25% for budget organisations. Small businesses fall under a turnover-tax regime. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
Under Decree UP-180 (4 October 2025, effective 1 January 2026), a USD 50,000 one-off fee confers tax residency with full exemption on foreign-source income. It requires only 30 consecutive days of presence in any 12-month period. There is also the IT Park regime and the IT Visa.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Uzbekistan
The residency and citizenship routes that lead here, weighed against the tax picture above.