Source-cited draft: company formation & entity choice for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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---
name: uz-company-formation
description: "Source-cited draft: company formation & entity choice for Uzbekistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
source: openaccountants
openaccountants_url: "https://www.openaccountants.com/skills/uz-company-formation"
jurisdiction: "UZ"
tax_year: "2025"
last_updated: "2026-07-13"
---
# Uzbekistan Company Formation & Entity Choice
## Company formation, entity types and annual compliance
The most common business vehicle in Uzbekistan is the Limited Liability Company (LLC), governed by the LLC Law, with joint-stock companies (JSC) used for larger or regulated businesses. Registration is handled by the Public Services Agency and is fast. Confirm capital and licensing requirements with a licensed adviser.
- **Common entity types** — Limited Liability Company (LLC), Joint-Stock Company (JSC), Additional Liability Company, Private Enterprise, representative office and branch of a foreign company _(Law of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz))_
- **LLC number of participants** — 1 to 50 participants _(Law of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz))_
- **LLC minimum charter capital (standard)** — No statutory minimum for a standard LLC; charter capital denominated in UZS UZS _(Law of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz))_
- **Minimum charter capital — company with foreign investment** — UZS 400,000,000 where a foreign legal entity holds more than 15% of shares (company classified as FE/JV LLC) (approx — confirm current foreign-investment threshold) UZS _(Law of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz))_
- **Charter capital contribution period** — Must be contributed within 1 year from the date of company registration _(Law of the Republic of Uzbekistan On Limited Liability Companies (https://en.legal-force.uz/registration_of_llc_in_uz))_
- **Registration authority** — Public Services Agency (single-window state registration of business entities) _(Law of the Republic of Uzbekistan On State Registration of Business Entities (https://tax-legal.uz/en/registration-and-reregistration/))_
- **Registration timeline** — 1 to 3 business days after document submission _(Law of the Republic of Uzbekistan On State Registration of Business Entities (https://tax-legal.uz/en/registration-and-reregistration/))_
- **Core incorporation steps** — Reserve name and prepare charter; submit registration application to the Public Services Agency; obtain state registration certificate and TIN; open a bank account; register for VAT/employer obligations as applicable (approx — confirm sequence) _(Law of the Republic of Uzbekistan On State Registration of Business Entities (https://tax-legal.uz/en/registration-and-reregistration/))_
- **Annual CIT compliance** — Annual CIT return by 1 March; quarterly CIT reports by the 20th of the following month _(Tax Code of the Republic of Uzbekistan (https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration))_
- **Ongoing monthly compliance** — Monthly VAT returns (if registered), monthly social tax and PIT withholding reporting and payment _(Tax Code of the Republic of Uzbekistan (https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/other-taxes))_
- **Financial statements** — Entities maintain statutory accounting under national accounting standards (with IFRS required for certain large/public-interest entities) and file annual financial statements (approx — confirm filing obligations by entity type) _(Law of the Republic of Uzbekistan On Accounting)_
## Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `uz-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/uz-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.