How income tax works in Uzbekistan
Uzbekistan income tax applies to residents on worldwide income and to non-residents on Uzbekistan-source income. Most employment income, rental income, business-type income and individual capital gains are taxed at a flat 12% personal income tax rate.
Employers withhold PIT from salary each month. Individual annual PIT returns are generally due by 1 April, with final payment by 1 June, while many employees with only taxed employment income do not have a complex standalone filing position.
Income tax brackets in Uzbekistan
| Bracket | Rate | Notes |
|---|---|---|
| Most resident personal income | 12% | Employment, rent, royalties and most gains. |
| Resident dividends and interest | 5% | Some JSC dividends are exempt through 2028. |
| Non-resident Uzbekistan-source income | 12% | Dividends and interest are 10%; freight is 6%. |
Tax rates at a glance
- Personal income tax
- 12%
- Employment income
- 12%
- Rental income
- 12%
- Resident dividends and interest
- 5%
- Non-resident dividends and interest
- 10%
- Employer social tax
- 12%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Local employeesRegional operatorsFreelancersIndividual entrepreneursInvestors
Watch out for
- Employer social tax is generally 12% of gross payroll for ordinary employers; budget organisations can face a 25% rate.
- Individual entrepreneurs and self-employed persons with annual turnover up to UZS 1 billion pay 1% turnover tax from 2026. From 1 June 2026, the general small-business threshold for moving to VAT and profit tax is UZS 5 billion, while mandatory rules can apply earlier.
- Rental income uses minimum rental values for tax purposes, and those minimums increased from 1 January 2026.
Frequently asked questions
What is Uzbekistan income tax in 2026?
Uzbekistan generally applies a flat 12% personal income tax rate to resident individuals, with residents taxed on worldwide income.
Do non-residents pay Uzbekistan income tax?
Yes. Non-residents pay Uzbekistan tax on Uzbekistan-source income, generally at 12%, with 10% rates for dividends and interest and a 6% rate for freight income.
Are salaries taxed in Uzbekistan?
Yes. Salary and employment income are generally taxed at 12%, withheld by the employer each month.