Taxes and tax regimes in Uzbekistan

The tax burden in the Republic of Uzbekistan is driven by regime rather than industry: under turnover tax a company pays a percentage of revenue, under the general regime it pays 15% on profit plus 12% value added tax. The gap in administrative effort between the two is wider than the gap in money.

The rules sit in the Tax Code of the Republic of Uzbekistan of 30.12.2019. The 2026 amendments were introduced by Law No. ZRU-1108 of 25.12.2025, and Presidential Decree No. UP-100 of 26.05.2026 rewrote the key threshold and added a simplified VAT option.

What taxes does a company pay in Uzbekistan?

The set of taxes depends on the regime, but payroll charges arise for everyone — including a company whose only employee is the director. The rates below apply for 2026 and are set by the Tax Code of the Republic of Uzbekistan of 30.12.2019.

Residents of the Technological Park of Software and Information Technologies (IT Park) have their corporate taxes zero-rated and personal income tax on employee pay reduced — the difference is easier to see in the tax burden calculator.

When must a company move to the general regime?

Presidential Decree of the Republic of Uzbekistan No. UP-100 of 26.05.2026 set the income threshold for moving to the general taxation regime at 12,000 times the base calculation value from 1 June 2026. The previous threshold was 1 billion soum, so it rose roughly fivefold.

The threshold is tied to a multiple of the base calculation value rather than to a fixed sum. At a BRV of 440,000 soum, 12,000 times that value is 5.28 billion soum; when the BRV rises, the threshold rises automatically, so it is recalculated on the date it matters rather than copied from last year's table.

The move is mandatory from the day the threshold is exceeded, not from the start of the following year. The practical consequence: a company approaching the threshold mid-year prepares its accounting for VAT in advance, otherwise the first month on the general regime runs with input credit errors.

What does the simplified 6% VAT option give you?

From 1 June 2026 to 1 January 2030, businesses whose main activity is catering, retail or the supply of services may voluntarily elect a simplified procedure for calculating and paying value added tax. The terms are set by Presidential Decree No. UP-100 of 26.05.2026.

Under that procedure the VAT rate is 6% on all turnover from the sale of goods and services, the profit tax rate is 0%, and the obligation to file profit tax reporting is removed. No credit is available for VAT paid on purchased goods and services.

The option does not suit everyone, and the calculation belongs before the notification is filed. A company with a large share of input VAT loses more by giving up the credit than it gains on the difference between 12% and 6%; a company with high value added and few taxable purchases gains. Buyers are unaffected: the right to credit VAT on purchases from such a supplier is preserved.

How is payroll taxed?

Employee pay in the Republic of Uzbekistan is subject to personal income tax at 12%, withheld by the employer as tax agent, and to social tax at 12% for non-budget employers, charged on top of the salary.

A civil law contract neither removes those charges nor substitutes for employment. Where the contractor follows internal working rules and works continuously, the relationship is reclassified as employment with full recalculation — covered in the HR, payroll and hiring cluster.

Employees of IT Park residents working under employment contracts are taxed at a reduced personal income tax rate of 7.5%. The relief does not extend to civil law contracts, which makes moving a team to contractor status economically pointless for a resident.

When are taxes paid and returns filed?

Deadlines in the Republic of Uzbekistan are tied to a day of the month rather than to a count of days after an event. That makes planning easier and late filing harder to excuse.

The full list of forms and dates is in the reporting calendar.

How are payments abroad taxed?

Dividends paid to a foreign founder are taxed at source at 10% under Article 353 of the Tax Code of the Republic of Uzbekistan; dividends to a resident of the Republic of Uzbekistan are taxed at 5%. From 2026, tax already paid by the company on dividends it received is taken into account when calculating the non-resident dividend tax.

A double taxation treaty may reduce the rate or change the treatment, but it does not apply automatically. The tax agent withholds at the domestic rate until it holds a tax residency certificate for the recipient.

For IT Park residents whose exports exceed 50% of total income, dividends to foreign founders are taxed at 5% — the rate applied to residents of the Republic of Uzbekistan — until 1 January 2040.

What most often triggers additional assessments?

Assessments rarely follow from elaborate structuring. The usual cause is a gap between the documents and the facts.

• Missing the moment the threshold is crossed. The move to the general regime is applied retrospectively and VAT for the intervening months comes out of the company's pocket.
• Electing simplified VAT without a calculation. Giving up input credit with a large share of taxable purchases raises the burden, and switching back takes time.
• A civil law contract where employment exists. Reclassification brings personal income tax, social tax and late payment interest for the whole period.
• No tax residency certificate for the counterparty. A treaty rate applied without the document is reversed with interest.
• Expenses without supporting documents. They are excluded from profit tax deductions and the taxable base is recalculated retrospectively.
• OKED codes that do not match the real activity. This puts both the turnover tax rate and any preferential regime in question.

What comes next

A regime is not chosen once and for good: thresholds, rates and incentives move, and last year's decision can cost money this year. Recalculating the burden quarterly on actual figures rather than forecasts is the cheapest form of tax planning available.

TheBux runs tax accounting and filings for companies in the Republic of Uzbekistan, including service exports and IT Park resident status — the scope is set out on the service page.