Uzbekistan, Republic of

Individual - Taxes on personal income

Last reviewed - 27 December 2022

Both residents and non-residents are subject to tax in Uzbekistan. Residents are taxed on their worldwide income; non-residents are taxed on income from sources in Uzbekistan.

Personal income tax (PIT) rates

The PIT rates are as follows:

Taxable income Tax rate (%)
Employment income, rent income, capital gains, etc. 12
Dividends and interest for residents 5

Personal income of non-resident individuals from sources in Uzbekistan is taxed at the following withholding rates:

Taxable income Tax rate (%)
Dividends and interest 10
Transportation (freight) services 6
Other income (including royalty, employment income, etc.) 12

The PIT rate charged on Uzbek-sourced income of non-residents (except for dividends, interest, and income from freight) was reduced from 20% to 12% by virtue of Presidential Resolution and introduced in the Tax Code effective from 1 May 2022 retrospectively.  

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 and interests from holding corporate bonds are exempt from PIT.

Local income taxes

There are no local personal income taxes in Uzbekistan.