Uzbekistan, Republic of

Individual - Other taxes

Last reviewed - 23 July 2021

Social Tax (ST)

ST is charged on gross payroll of local and foreign employees and payable by the employers.

Starting from May 2021 until January 1, 2023, the State Budget will compensate all legal entities amount of ST paid for employees under the age of 25.  Refund does not apply to budget organizations and entities with a state share in the authorized capital 50% or more.

The rates of ST are provided below:      

Taxpayers Tax rate (%)
Budget organisations 25.0
Association of 'SOS Children’s Villages of Uzbekistan' 7.0
Taxpayers using the labour of persons with disabilities working in specialised workshops, sections, and enterprises 4.7
Other taxpayers 12.0

Consumption taxes

The standard value-added tax (VAT) rate is 15%. This tax is applicable to the sales value of products, works, and services. Exports of goods are taxed at 0%. There is a list of goods, works, and services exempt from VAT (e.g. certain education, transportation, medical, financial, insurance services, import by individuals within norms).

Net wealth/worth taxes

There are no net wealth/worth taxes in Uzbekistan.

Inheritance, estate, and gift taxes

There are no inheritance, estate, and gift taxes in Uzbekistan. However, PIT may be payable by individuals receiving property by way of gifts, depending on the type of the property and its source.

Property taxes

Property tax

Property tax is imposed on property located in Uzbekistan and owned by Uzbek legal entities or non-resident individuals. The tax applies to buildings, unfinished constructions, railways, trunk pipelines, and residential real estates on the territory of Uzbekistan.

Tax is levied at the rate of 0.2% to 4% of the value of the property depending on type of property.

Non-residents are required to calculate and accrue property tax independently.

Land tax

Individuals owning or using land in Uzbekistan are subject to land tax. Rates of tax vary depending on the location and the quality of the land. Land tax should be paid twice a year in equal shares by April 15 and October 15.

Contributions to Road Fund

For acquisition of cars, contributions to the Road Fund are established as the higher of:

  • 3% of the acquisition price for new cars, or
  • from 5% to 16% of BCU per each horse power, depending on service life, for used cars and vehicles.

Luxury and excise taxes

Due to the expiration of Protocol on the Application of the Agreement on the Free Trade Area of the CIS member States with Uzbekistan (dated May 31, 2013), from 1 January 2021 Uzbekistan is cancelled excise tax for all product lines.

Tax Code provides excise tax rates for locally produced sugar and oil & gas products.  Also, excise tax is charged on customs value or based on the volume of the goods imported, in the Republic of Uzbekistan, including tobacco, alcohol.