Uzbekistan, Republic of

Individual - Foreign tax relief and tax treaties

Last reviewed - 27 December 2022

Foreign tax relief

Foreign tax relief is provided for foreign taxes paid in countries with which Uzbekistan has a double taxation treaty (DTT) by the manner established by the relevant DTT. Depending on provisions of the particular DTT, a credit or exemption may be claimed.

Tax treaties

Below is the list of countries that have DTTs with Uzbekistan:

Austria Germany Latvia Slovenia
Azerbaijan Greece Lithuania South Korea
Bahrain Hungary Luxembourg Spain
Belarus India Malaysia Switzerland
Belgium Indonesia Moldova Tajikistan
Bulgaria Iran (The) Netherlands Thailand
Canada Ireland Oman Turkey
China Israel Pakistan Turkmenistan
Czech Republic Italy Poland Ukraine
Egypt Japan Romania United Arab Emirates
Estonia Jordan Russia United Kingdom
Finland Kazakhstan Saudi Arabia Vietnam
France Kuwait Singapore  
Georgia Kyrgyzstan Slovak Republic