Uzbekistan, Republic of

Individual - Deductions

Last reviewed - 28 April 2020

Personal deductions

There are no personal deductions under Uzbek law. However, income directed for some purposes may be viewed as exempt for PIT purposes and is effectively a deduction (see Exempt income in the Income determination section).

Standard deductions

There are no standard deductions under Uzbek law.

Personal allowances

Certain categories of individuals are either fully exempt from PIT (e.g. diplomats) or granted a monthly deduction of four times the statutory BCU (e.g. veterans, disabled people, widows/widowers with children, women with many children).

Business expenses

The only other deductions available relate to income derived from entrepreneurial activities and represent expenses and mandatory payments and charges associated with such activities.

Losses

Uzbek legislation does not provide for any treatment of losses for individuals.