Uzbekistan, Republic of

Legislation in the Republic of Uzbekistan is constantly evolving during this period of economic transition from the pre-independence socialist economy. The information presented below is based on laws, regulations, and practices as of January 2023.

• Social Tax (ST) is extended to certain new categories of taxpayers, including individual entrepreneurs and their employees, members of family enterprises, farming enterprises, artisans, etc.
• The base calculation unit (BCU) from 1 May 2023 is 330,000 Uzbekistani soum (UZS).
• For the period from 1 April 2022 to 31 December 2024, income of individuals (both residents and non-residents of the Republic of Uzbekistan) in the form of dividends from shares in joint stock companies is exempt from personal income tax (PIT).