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Uzbekistan, Republic of
Individual - Taxes on personal income
Last reviewed - 06 February 2024Both 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.) | 12 |
The PIT rate charged on Uzbek-sourced income of non-residents (except for dividends, interest, and income from freight) was reduced from 20% to 12% by virtue of Presidential Resolution.
For the period from 1 April 2022 to 31 December 2024, income of individuals (both residents and non-residents of the Republic of Uzbekistan) in the form of dividends from shares in joint stock companies is exempt from PIT.
Local income taxes
There are no local personal income taxes in Uzbekistan.
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