Uz Corporate Income Tax

---
name: uz-corporate-income-tax
description: "Source-cited draft: corporate income tax 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-corporate-income-tax"
  jurisdiction: "UZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Uzbekistan Corporate Income Tax

## Corporate income tax rates, base and filing (2025)

Corporate income tax (CIT) in Uzbekistan is charged at a standard 15% rate, with a 20% rate for certain sectors and a simplified turnover-tax regime for smaller businesses. Withholding taxes apply to outbound payments to non-residents. Verify figures with a licensed accountant.

- **Standard CIT rate** — 15% percent  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income)_
- **Elevated CIT rate (specified sectors)** — 20% for commercial banks, cement (clinker) producers, polyethylene granule producers, mobile service providers, and markets/shopping malls percent  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income)_
- **Preferential CIT for textile/footwear/leather** — 1% CIT for qualifying textile, footwear and leather industry enterprises meeting social conditions, 1 January 2025 to 1 January 2028 percent (conditional on meeting social conditions)  _(Tax Code of the Republic of Uzbekistan — https://www.ey.com/en_uz/technical/tax-alerts/2025/01/changes-in-taxation-in-uzbekistan)_
- **Turnover tax (simplified regime) threshold** — Available to entities with annual turnover under UZS 1 billion UZS  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income)_
- **Turnover tax general rate** — 4% (varies 1%-25% by activity type) percent (rate depends on activity; confirm applicable category)  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income)_
- **CIT tax base** — Taxable profit = total income less deductible expenses, computed for residents on worldwide income and for non-residents on Uzbek-source income / PE profit  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income)_
- **Export 0% CIT rate** — Abolished from 1 January 2025; export income now included in the standard tax base  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income)_
- **Withholding tax on dividends (non-residents)** — 10% percent (treaty relief may reduce; JSC-share dividends currently exempt to 31 Dec 2028)  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes)_
- **Withholding tax on interest (non-residents)** — 10% percent (treaty relief may reduce)  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes)_
- **Withholding tax on royalties (non-residents)** — 20% percent (treaty relief may reduce)  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes)_
- **Withholding tax on freight (non-residents)** — 6% percent  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes)_
- **Double tax treaty network** — Uzbekistan has double tax treaties with 55 countries that may reduce withholding rates (requires tax-residency certificate to claim treaty relief)  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes)_
- **Annual CIT return deadline** — 1 March following the reporting year  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration)_
- **Quarterly CIT reports** — Due by the 20th of the month following the quarter; tax payable by the same date  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration)_
- **Monthly advance payments** — Companies with prior-year income over UZS 20 billion make monthly advance payments by the 23rd of each month UZS  _(Tax Code of the Republic of Uzbekistan — https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/tax-administration)_

## 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-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/uz-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.