Uz Tax Overview

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

# Uzbekistan Tax Overview

## Uzbekistan tax system at a glance (2025)

Uzbekistan operates a codified tax system under the Tax Code of the Republic of Uzbekistan, administered by the State Tax Committee. Headline rates are deliberately low and have been frozen until 1 January 2028. This is an unverified source-cited draft for tax year 2025 and must be confirmed by a licensed Uzbekistan accountant.

- **Tax year** — Calendar year (1 January to 31 December)  _(Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/tax-administration)_
- **National currency** — Uzbekistani soum (UZS)  _(Tax Code of the Republic of Uzbekistan)_
- **Tax authority** — State Tax Committee of the Republic of Uzbekistan (soliq.uz)  _(Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan)_
- **Individual residence basis** — Residents taxed on worldwide income; non-residents on Uzbek-source income only. Residence triggered by presence of 183+ days in any 12-month period.  _(Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/residence)_
- **Headline personal income tax rate** — 12 percent  _(Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/taxes-on-personal-income)_
- **Headline corporate income tax rate** — 15 percent  _(Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/taxes-on-corporate-income)_
- **Does VAT exist?** — Yes — VAT applies at a standard rate of 12% percent  _(Tax Code of the Republic of Uzbekistan, https://www.gazeta.uz/en/2024/12/31/vat/)_
- **Rate stability commitment** — VAT (12%) and corporate income tax (15%) rates remain unchanged until 1 January 2028  _(Tax Code of the Republic of Uzbekistan, https://www.gazeta.uz/en/2024/12/31/vat/)_
- **Employer social tax (headline)** — 12% of total payroll for most entities (25% for budget organisations) percent  _(Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/other-taxes)_
- **Annual corporate income tax 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)_
- **Annual individual tax declaration deadline** — 1 April following the reporting year (payment by 1 June)  _(Tax Code of the Republic of Uzbekistan, https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/uz-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.