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Uzbekistan, Republic of Corporate - Withholding taxes

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WHT is to be withheld and remitted to the state budget by entities paying income to non-residents if these entities qualify under a tax agent definition (i.e. by [i] Uzbek legal entities and [ii] non-residents operating in Uzbekistan via PE).

Income of non-residents subject to WHT (including income in the form of dividends, interest, and royalties) is to be paid without withholding of WHT at source or with application of a reduced WHT rate as provided by the tax treaty (with certain exemptions), provided that there is a duly formalised tax certificate issued by a competent authority confirming that non-residents are registered for tax purposes in the state with which Uzbekistan has the effective tax treaty. Such WHT exemption/rate reduction used to be granted through a preliminary approval by the Uzbek tax authorities.

The domestic WHT rates are as follows:

Payment WHT (%)
Dividends and interest 10
Insurance and reinsurance payments 10
Freight 6
Royalties, services (including management, consulting services), rents, other income 20

Double taxation treaty (DTT) relief

Foreign legal entities that do not carry on activities in Uzbekistan through a PE are subject to WHT on income from sources in Uzbekistan, subject to the terms of a relevant DTT. Uzbekistan has enforced DTTs with 52 countries.

DTTs in force establish WHT rates as follows:

Recipient Dividends (%) Interest (%) Royalties (%)
Austria 5 (2)/15 10 5
Azerbaijan 10 10 10
Bahrain 8 8 8
Belarus 15 10 15
Belgium 5 (2)/15 10 5
Bulgaria 10 10 10
Canada 5 (1)/15 10 5 (3, 4, 6)/10
China 10 10 10
Czech Republic 5 (8)/10 0 (9)/5 10
Estonia 5 (8)/10 5 10
Finland 5 (1)/15 5 0 (6)/5 (5)/10 (4)
France 5 (2)/10 0 (7)/5 0
Georgia 5 (8)/15 0 (9)/10 10
Germany 5 (8)/15 0 (9)/5 3 (3, 5, 10)/5 (4)
Greece 8 0 (9)/10 8
Hungary 10 0 (9)/10 10
India 10 0 (7a, 7b)/10 10
Indonesia 10 10 10
Iran 8 10 5
Ireland 5 (2)/10 5 5
Israel 10 10 5 (4)/10
Italy 10 0 (9)/5 5
Japan 15 0 (7)/10 0 (4)/10 (3, 5, 6, 10)
Jordan 7 (8)/10 10 20
Kazakhstan 10 0 (7)/10 10
Kuwait 5 (8)/10 0 (9)/8 20
Kyrgyzstan 5 5 15
Latvia 10 0 (7a, 7b)/10 10
Lithuania 10 0 (7a, 7b)/10 10
Luxembourg 5 (8)/15 0 (7d)/10 5
Malaysia 10 0 (9)/10 10
Moldova 5 (1)/15 0 (9)/10 15
(The) Netherlands 0 (13)/5 (8)/15 0 (14)/10 0 (14)/10
Oman 0 (9)/7 0 (9)/7 10
Pakistan 10 0 (9)/10 15
Poland 5 (11)/15 0 (7a)/10 10
Romania 10 0 (7a, 7b)/10 10
Russia 10 0 (7a, 7b, 7c)/10 0
Saudi Arabia 7 7 10
Singapore 5 5 8
Slovak Republic 10 10 10
Slovenia 8 8 10
South Korea 5 (8)/15 5 2 (10)/5
Spain 5 (8)/10 0 (7a, 7b)/5 5
Switzerland 5 (11)/15 0 (7)/5 5
Thailand 10 0 (7a, 7b)/10 (12)/15 15
Turkey 10 0 (7a)/10 10
Turkmenistan 10 0 (9)/10 10
Ukraine 10 10 10
United Arab Emirates 0 (7a)/5 (8)/15 0 (7a)/10 10
United Kingdom 5 (1)/10 5 5
Vietnam 15 0 (7a, 7b)/10 15

Notes

  1. Where the beneficial shareholder owns not less than 10% of the voting shares.
  2. Where the beneficial owner holds at least 10% of the capital of the paying entity.
  3. Where royalties are paid for patents, trademarks, know-how, etc.
  4. Where royalties are paid for copyrights on literature, cinema, musical works, etc.
  5. Where royalties are paid for secret formulas, processes, or know-how.
  6. Where royalties are paid for computer software, patents, designs, models, or plans.
  7. Where one of the following conditions is met:
    1. recipient is a local authority or corporate body constituted under public law, including the central bank of the state, or interest is paid by the local authorities or corporate bodies
    2. interest is paid in respect to debt claims or loans, guaranteed, insured, or aided by the state or on behalf of the state
    3. interest is paid in respect to credit sales of industrial, commercial, or scientific equipment, goods and merchandise, or provision of services by an enterprise to another enterprise, or
    4. interest is paid in respect to a loan of any kind granted by a bank.
  8. Where the beneficial shareholder owns no less than 25% of the capital of the paying entity.
  9. Where the recipients of the interest are governments of contracting states or any governmental body (such interest is exempt from WHT).
  10. Where royalties are paid in respect to use or the right to use industrial, commercial, or scientific equipment.
  11. Where the beneficial shareholder owns no less than 20% of the voting shares.
  12. Where the interest is received by any financial institution (including insurance companies).
  13. Under the provisions of the Netherlands’ Company Tax Act and the future amendments thereto, a company that is a resident of the Netherlands is not charged to Netherlands company tax with respect to dividends the company receives from a company that is a resident of Uzbekistan.
  14. If and as long as the Netherlands, under its national legislation, levies no WHT on interest or royalties paid to a resident of Uzbekistan, the WHT rate for interest and royalty income paid at source in Uzbekistan shall be reduced to 0%.

Last Reviewed - 01 December 2017

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