Personal Income Tax (PIT) in Uzbekistan: 12% Rate, Calculation and Deadlines

PIT rates in 2026

The rate depends on whether the recipient of the income is a resident or non-resident, and on the type of income:

• Residents: salary, bonuses, payments under civil-law contracts and other income — 12% (Art. 381)
• Residents: dividends and interest — 5% (Art. 381)
• Non-residents: dividends and interest — 10% (Art. 382)
• Non-residents: freight income from international carriage — 6% (Art. 382)
• Non-residents: income under employment and civil-law contracts and other income — 12% (Art. 382)

Who pays the tax and who is a resident

PIT is paid by resident individuals and by non-residents receiving income from sources in Uzbekistan (Art. 364). A resident is a person who is physically present in the country for more than 183 calendar days in aggregate within any consecutive 12-month period beginning or ending in the relevant tax period (Art. 30).

Residents pay tax on their aggregate income taking exemptions into account; non-residents pay without exemptions (Art. 366). Business income of individual entrepreneurs (IEs) and self-employed persons that is subject to turnover tax is not subject to PIT (Art. 365), but their income from renting out property is subject to PIT at 12% (Art. 465).

What is included in taxable income

The main component is employment income (Art. 371): salary, allowances, bonuses and other incentive payments (Art. 372), compensation payments (Art. 373) and pay for time not worked, including holiday pay (Art. 374). The Code also treats as employment income payments to individuals under civil-law contracts for work and services (except IE income) and remuneration of supervisory board members.

• income is counted in cash and in kind, as well as in the form of material benefit (Art. 366);
• the date of receipt of salary is the last day of the month for which it is accrued (Art. 367);
• deductions made at the employee's instruction or by court order do not reduce the tax base (Art. 366);
• the tax agent also taxes property income, material benefit and other income that it pays out (Art. 387).

The employer's duties as tax agent

Uzbek legal entities, IEs, permanent establishments and representative offices of foreign companies must calculate, withhold and remit tax at source (Art. 386). The tax is calculated monthly on a cumulative basis from the start of the year (Art. 388). The calculated amount is reduced by mandatory monthly contributions to individual accumulative pension accounts (INPS), meaning the contribution is part of the same 12% rather than withheld on top (Art. 385).

• Failed to withhold the tax — the agent pays the unwithheld tax and late-payment interest to the budget itself (Art. 386).
• Unable to withhold the tax — it informs the tax authority of the impossibility of withholding and the amount owed within one month (Art. 23).
• At the employee's request, it issues a statement of income and tax withheld (Art. 386).
• Tax on the employees of an IE is calculated and withheld by the entrepreneur (Art. 385).
• Excess tax withheld is refunded on the employee's written application within three months (Art. 391).

Exemptions and reliefs

The list is in Articles 378–380. Some limits are linked to the minimum wage, which from 1 September 2026 is UZS 1,360,000 per month; the amounts below are calculated on that basis.

• Financial assistance — up to 4.22 times the minimum wage per year, i.e. UZS 5,739,200; separately — up to 4.22 times the minimum wage in connection with the death of the employee or a family member (Art. 378).
• Gifts to employees in kind — up to 2.11 times the minimum wage per year, i.e. UZS 2,869,600 (Art. 378).
• Employer payment for treatment and medical services for employees and their children — by bank transfer to healthcare organisations, or by giving the employee funds for these purposes against documents from the medical organisation, including to a bank account (Art. 378).
• Salary directed to paying for education (one's own, children's, or a spouse's under 26) at vocational and higher education institutions in Uzbekistan (Art. 378).
• Repayment of a mortgage and its interest — up to 80 times the minimum wage per year (UZS 108,800,000), if the home was purchased with a budget subsidy for the down payment or interest (Art. 378).
• A partial exemption of 1.41 times the minimum wage per month (UZS 1,917,600) for certain categories, such as single mothers with two or more children under 16; for persons disabled since childhood and those with Group I–II disability (except disability resulting from the Chernobyl disaster) — 3 times the minimum wage, i.e. UZS 4,080,000 (Art. 380).
• Interest and winnings on bank deposits, income on savings certificates and government securities (Art. 378).
• Article 380 reliefs are applied at the main place of work and only when documents are provided; if there are several grounds, one relief of the employee's choice is granted. If a new employee does not bring a certificate from the previous employer or a TIN, tax is withheld without these reliefs (Art. 388).

Worked example: PIT on a salary

The amounts in the examples are illustrative. Tax is calculated on accrued income monthly on a cumulative basis from the start of the year (Art. 388).

• A resident's salary is UZS 10,000,000 per month. PIT: 10,000,000 × 12% = UZS 1,200,000; take-home pay is UZS 8,800,000. Part of the UZS 1,200,000 goes to the INPS, but the total amount withheld does not change (Art. 385).
• In addition, the employer pays social tax of 12% at its own expense — another UZS 1,200,000 (Arts. 405, 407); it is not withheld from the salary.
• A single mother of two children under 16 with a salary of UZS 5,000,000: UZS 1,917,600 is exempt, and the tax is (5,000,000 − 1,917,600) × 12% = UZS 369,888.
• A non-resident receives UZS 20,000,000 under an employment contract for work in Uzbekistan: 12% is withheld, i.e. UZS 2,400,000, unless a double tax treaty provides for an exemption or a reduced rate (Arts. 382, 400).

Reporting and payment deadlines

• The tax period is the calendar year; the reporting period for the tax agent is a month (Art. 384).
• The tax agent files returns monthly no later than the 15th of the following month, and the annual return no later than 15 February (Art. 389).
• The tax is remitted at the same time as the income is paid, but no later than the filing deadline (Art. 390).
• For income in kind, the tax is paid within five days after the end of the month of payment (Art. 390).
• An individual with income not taxed by an agent (from abroad, from persons who are not tax agents, etc.) files an annual aggregate income declaration no later than 1 April of the following year (Arts. 393, 397) and pays the tax no later than 1 June (Art. 398).

Typical employer errors

As tax agent, the employer is responsible for correct withholding and timely remittance of the tax. Errors are identified in tax audits and result in additional assessments and late-payment interest for the company, not just questions for the employee.

• tax not withheld from payments to individuals under civil-law contracts;
• Article 380 reliefs applied without supporting documents or on several grounds at once;
• a tax treaty benefit applied to a non-resident without checking the conditions (Art. 400);
• gifts and financial assistance above the Article 378 limits not included in taxable income;
• tax remitted late — late-payment interest of 1/300 of the Central Bank refinancing rate accrues for each calendar day (Art. 110).