Uzbekistan, Republic of

Individual - Residence

Last reviewed - 06 February 2024

An individual is a resident if one of the following two tests is met:

  • Individual is present in Uzbekistan for 183 days or more during any 12-month period beginning or ending in the tax period to which tax residency status is determined.
  • Individual is present in Uzbekistan for less than 183 days, but more than in any other country.

Upon application of the individual to the tax authorities, tax residency status may be obtained before the expiration of the 12-month period specified above if this person submits a long-term labour contract to the tax authorities satisfying the above-stated conditions.