How inheritance tax works in Uzbekistan
Uzbekistan does not levy a standalone inheritance tax or estate tax. Inheritance from close relatives is generally exempt from PIT, but income received by inheritance from a person who is not a close relative can require a declaration and be subject to PIT.
Succession still requires legal work. Families should check wills, heirs, notarisation, bank releases, real estate registration, company share transfers and whether any foreign country taxes the estate or heirs.
Tax rates at a glance
- Inheritance tax
- 0%Zero
- Estate tax
- 0%
- Standalone gift tax
- 0%
- PIT on close-relative inheritance
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesProperty ownersInvestorsExpatsBusiness owners
Watch out for
- { "No inheritance tax does not mean every inheritance is PIT-exempt": "the close-relative status of the deceased and heir matters." }
- Real estate and company share transfers may still require notarisation, registration and supporting documents.
- Foreign heirs or foreign assets may trigger tax or reporting obligations outside Uzbekistan.
Frequently asked questions
Does Uzbekistan have inheritance tax?
No. Uzbekistan does not impose inheritance tax or estate tax.
Does Uzbekistan tax gifts?
Uzbekistan does not have a standalone gift tax. A gift or other gratuitous transfer can still have PIT consequences, so the recipient relationship and the precise transfer should be checked.
Is inherited property taxable in Uzbekistan?
Inheritance from a close relative is generally exempt from personal income tax. Inheritance from someone who is not a close relative can require a declaration and trigger PIT.