Uzbekistan, Republic of
The tax period for PIT purposes is the calendar year.
A tax return is to be filed by Uzbek residents if/once they earn:
- property income, including income from intellectual property rights
- income from two or more sources
- income received from sources outside of Uzbekistan, or
- income received from sources who are not tax agents.
The declaration should be submitted by the individual to the tax authorities at the location of the individual's registration in Uzbekistan not later than 1 April of the year following the reporting year. A tax return is not due in cases where the taxpayer’s income from non-principal (second) place of work was taxed at the maximum rate based on one's written application.
If a foreign national becomes a tax resident in Uzbekistan prior to 1 April of the current reporting year, one should submit a declaration on the income earned during the previous reporting year. For instance, if an expatriate has not become tax resident in Uzbekistan as of 31 December 2022 but will become so by 1 April 2023, one would be required to file the annual PIT return for the calendar year 2022 (as a non-resident).
Expatriate individuals leaving Uzbekistan should file a ‘departure’ PIT return for the period from 1 January to the departure date one month in advance of the departure. However, if the expatriate leaves Uzbekistan before 1 February, one is not required to file a tax return.
Payment of tax
PIT withholding is mandatory for the employers paying salaries and related income to their staff under employment contract (income paid by a company under civil contracts is also subject to income tax withholding). The employers should withhold PIT and remit it to the state budget along with payment of income to the employees but not later than the respective PIT reporting deadline.
PIT liability as per the tax return should be settled by 1 June of the year following the reporting year.
Tax audit process
Tax legislation does not provide tax audits of individuals. Individual PIT declarations are audited by tax authorities at the filing.
Statute of limitations
The statute of limitations for tax purposes is five years.
Topics of focus for tax authorities
There are no officially announced areas of focus during tax audits.