Knowledge base
Knowledge base on taxes, accounting and company registration in Uzbekistan
Short answer
The knowledge base covers the legislation of the Republic of Uzbekistan across seven areas: company registration, tax regimes, accounting, IT Park residency, foreign trade, HR and legislative changes. Every material links to the acts on lex.uz and shows the date it was last checked.
Company registration and business start in Uzbekistan
Who can be a founder, which documents are legalised abroad and what to do in the first days after registration.
How to register a company in Uzbekistan as a foreigner
Registering a company in Uzbekistan as a foreigner: PINFL, charter, legalised documents, legal address, digital signature, bank account and choosing a tax regime.
Taxes and tax regimes in Uzbekistan
When a company stays on turnover tax, when it moves to the general regime and how the payroll burden is calculated.
VAT threshold in Uzbekistan: how to count 12,000 BRV
How to count the VAT and profit tax threshold in Uzbekistan: 12,000 BRV, the moment it is crossed, what to do in the first month on the general regime and what a late transition costs.
Accounting and reporting in Uzbekistan
Which forms are filed, who receives them and what happens if a deadline is missed.
Payroll taxes in Uzbekistan: what is withheld and what is added on top
Payroll taxes in Uzbekistan explained: personal income tax 12%, social tax 12%, INPS contributions 0.1%, the IT Park rate of 7.5%, filing deadlines and the usual mistakes.
IT Park Uzbekistan: residency and incentives
Which activities qualify, what resident status gives and on what grounds it is revoked.
IT Park Uzbekistan residency: who qualifies and what the incentives are
Who can become an IT Park resident in Uzbekistan, which taxes are zero-rated, how to apply and on what grounds the status is revoked.
Foreign trade and currency regulation in Uzbekistan
When a contract is registered with a bank, when the proceeds must arrive and how the service delivery is evidenced.
Payments abroad: when the company withholds tax at source
Withholding tax at source in Uzbekistan: dividends at 10% to non-residents and 5% to residents, the certificate of tax residency, double taxation treaties and the deadlines.
HR, payroll and hiring in Uzbekistan
How a labour contract differs from a civil law contract in consequences, and what hiring a foreign employee requires.
Employment contract or civil law contract: when it gets reclassified
How an employment contract differs from a civil law contract in Uzbekistan: signs of reclassification, tax consequences, registration in the labour system and why contracting fails an IT Park resident.
Legislative changes in Uzbekistan
What changed, from which date and who it affects first.
Uzbekistan legislative changes in 2026: what business needs to know
Overview of Uzbekistan legislative changes in 2026: the VAT threshold, simplified 6% VAT, tax administration reform, IT Park incentives, and payroll and currency updates.