Tax Residency Certificate in Uzbekistan: How to Obtain

Who is a tax resident of Uzbekistan

Only a genuine resident can get the document. The criteria are set by the Tax Code of the Republic of Uzbekistan, and the Regulation repeats them.

• an individual — if physically present in Uzbekistan for more than 183 calendar days in aggregate in any consecutive 12-month period beginning or ending in the relevant tax period (Article 30 of the Tax Code);
• an individual present for fewer than 183 days but longer than in any other country is also resident;
• on application, an individual may be recognised as resident before the 12 months expire by presenting a long-term employment contract or another supporting document;
• legal entities of Uzbekistan, foreign legal entities recognised as residents under tax treaties, and foreign legal entities whose place of effective management is Uzbekistan (Article 33).

Who issues the document and how to apply

Under the Regulation, the service is provided by the state unitary enterprise Soliq-Servis under the tax authority (the authorised body). The request is completed and submitted electronically via the Single Portal of Interactive Public Services or the tax authority's official site my.soliq.uz, logging in with the TIN (STIR) or personal identification number (JShShIR) and password. Company or individual data — name, registered address, registration details, full name, residential address and passport details — are filled in automatically from the tax database.

You can also apply in person at a public services centre or the authorised body. The centre's staff then fill in the request on the applicant's behalf and, after signature, send it electronically with a copy of the passport within ten minutes.

• a request filed through the portal goes to the authorised body automatically;
• the request states the treaty country — the document is issued for applying a specific treaty;
• the applicant may withdraw at any stage, in which case the request is left unconsidered.

Supporting documents

Uzbek resident companies and Uzbek citizens usually need no additional documents — the data come from the database. The Regulation lists documents for special cases:

• a foreign legal entity effectively managed in Uzbekistan — a document confirming a place of effective management in Uzbekistan;
• a foreign citizen or stateless person — a copy of the foreign passport or stateless person's certificate, an Uzbek residence permit (if any) and a document confirming the period of stay (visa or other documents);
• for foreigners, residency is confirmed using a table of days of presence: entry date, exit date and number of days in Uzbekistan.

Timing and form of the document

Within three working days the authorised body issues the document confirming tax residency with a QR code (metric barcode) in the form set out in Annex 4 to the Regulation, signs it with an electronic digital signature and sends it electronically to the applicant (if filed via the portal or site) or to the public services centre. The centre forwards it to the applicant's email within ten minutes and, for in-person applicants, may provide it in electronic or paper form on request.

If the document does not state the residency period, its holder is recognised as an Uzbek resident for the calendar year in which it was issued. For payments spread over several years the document is therefore usually requested annually. Issued documents are recorded in a register of taxpayers who have received a residency document.

Why an application may be returned

A request is returned for correction if it does not meet the technical requirements or data are incomplete. The authorised body's officer also returns the request where there is a criminal case, an insolvency case, a freeze on a bank account or property, tax or mandatory-payment arrears, or similar circumstances. Refusal on other grounds is prohibited. If resident status is not confirmed after review, the applicant is notified.

Practical takeaway: before applying, reconcile your personal accounts in my.soliq.uz and clear any debts — even a small arrear will get the request returned and delay the reduced rate abroad.

Using the document abroad

A similar document from the foreign counterparty is needed in the reverse case — when an Uzbek company pays income to a non-resident and wants to apply a treaty benefit: the foreigner then proves residency with a document from their own country (Articles 357 and 358 of the Tax Code).

• give the document to the foreign tax agent (buyer, bank, licensee) before the income is paid — many countries require it by that date;
• ask the counterparty whether legalisation or an apostille is needed or a QR-code check is enough — this depends on the source country's law;
• check whether the residency period is stated and request a new document for the next year;
• keep copies with the contract and payment documents — they will be needed in audits in both countries.