Uzbekistan
Central Asia · UZ · 50 treaties
What are the main tax rates in Uzbekistan?
Uzbekistan has a personal income top rate of 12%, a corporate tax rate of 15%, and a standard VAT of 12%.
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 12% |
| Personal income (top rate) | 12% |
| Capital gains | 12% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Uzbekistan?
- You can become a tax resident in Uzbekistan by being present in the country for 183 days.
- Does Uzbekistan have a golden visa program?
- Yes, Uzbekistan offers a golden visa with a minimum investment of $100,000 USD.
- What is the tax treatment of cryptocurrency in Uzbekistan?
- Cryptocurrency is classified as exempt in Uzbekistan, with long-term holdings also being exempt.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physical presence in Uzbekistan for 183 days or more during any 12‑month period beginning or ending in the tax period
- physical presence in Uzbekistan for less than 183 days in the year but more days than in any other single state
Tax residency is based solely on days of physical presence and relative time spent; once an individual leaves Uzbekistan and no longer meets the 183‑day or 'more than any other state' test, tax residency ceases without tail or domicile rules.
Source: State Tax Committee of the Republic of Uzbekistan
Tax treaty network (49)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Austria | — | — | — |
| Azerbaijan | — | — | — |
| Bahrain | — | — | — |
| Belarus | — | — | — |
| Belgium | — | — | — |
| Bulgaria | — | — | — |
| China | — | — | — |
| Czechia | — | — | — |
| Denmark | — | — | — |
| Egypt | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| Georgia | — | — | — |
| Germany | — | — | — |
| Greece | — | — | — |
| Hungary | — | — | — |
| India | — | — | — |
| Indonesia | — | — | — |
| Iran | — | — | — |
| Israel | — | — | — |
| Italy | — | — | — |
| Japan | — | — | — |
| Kazakhstan | — | — | — |
| Kyrgyzstan | — | — | — |
| South Korea | — | — | — |
| Kuwait | — | — | — |
| Latvia | — | — | — |
| Lithuania | — | — | — |
| Luxembourg | — | — | — |
| Malaysia | — | — | — |
| Moldova | — | — | — |
| Mongolia | — | — | — |
| Malta | — | — | — |
| Netherlands | — | — | — |
| Norway | — | — | — |
| Pakistan | — | — | — |
| Poland | — | — | — |
| Portugal | — | — | — |
| Qatar | — | — | — |
| Romania | — | — | — |
| Russia | — | — | — |
| Saudi Arabia | — | — | — |
| Singapore | — | — | — |
| Slovakia | — | — | — |
| Slovenia | — | — | — |
| Spain | — | — | — |
| Sweden | — | — | — |
| Switzerland | — | — | — |
| Thailand | — | — | — |