Uzbekistan, Republic of

Individual - Taxes on personal income

Last reviewed - 22 January 2021

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.) 20

Local income taxes

There are no local personal income taxes in Uzbekistan.