Taxes in Uzbekistan: Types of Taxes, Rates and Who Pays What

Table of taxes and rates for 2026

Rates are given under the current version of the Code. State duty is not on the list of taxes; it is governed by the legislation on state duty (Article 17).

• VAT: 12%; 0% for exports, international transport and other transactions under Chapter 36 (Article 258)
• Corporate income tax: 15%; 20% for banks, producers of polyethylene granules, mobile operators and on profits of markets and shopping centres; dividends 5% (Article 337)
• Turnover tax (instead of VAT and corporate income tax): 4%; in retail 4%, 2% or 1% depending on location; IE and self-employed 1% (Article 467)
• PIT: 12%, dividends and interest 5% (Article 381); for non-residents 10%, 6% or 12% depending on the type of income (Article 382)
• Social tax: 12% of payroll costs; budget-funded organisations 25% (Article 405)
• Property tax for legal entities: 1.5%; facilities not completed within the standard period 3%; railways, trunk pipelines, communication and power lines 0.7% (Article 415)
• Property tax for individuals: from 0.36% to 0.64% on housing, 1.5% on business premises and premises leased to companies and IE, before local coefficients (Article 422)
• Land tax for legal entities: base rate per hectare of non-agricultural land from 31.8 million soums (Syrdarya region) to 319 million soums (zone 1 of the capital) before local coefficients; agricultural land 0.95% of the standard value (Article 429)
• Water use tax: 749 soums per cubic metre from surface sources and 910 soums from underground sources for most enterprises (Article 445)
• Subsoil use tax: by type of raw material; oil, natural gas and gas condensate 10%, gold and other precious metals 7%, coal 4% (Article 452)
• Special rent tax: at least 25% of rent income for producers of metals and hydrocarbons (Article 454⁵)
• Excise tax: rates as a percentage, fixed amounts or combined; for example, cigarettes 365,000 soums per 1,000 units from 1 July 2026 (Articles 289 and 289¹)
• Levies: for entry and transit of foreign vehicles, for passage of trucks with a carrying capacity over 10 tonnes, for the right to trade in alcohol, beer and tobacco (Article 455)

A company on the general regime: which taxes it pays

The general regime means VAT and corporate income tax. On top of them come taxes that depend not on the regime but on facts: if there are employees, social tax and tax agent obligations for PIT; if there are buildings and land, property tax and land tax; if the company draws water, extracts minerals or produces excisable goods, the corresponding taxes.

• VAT is paid by legal entities in Uzbekistan, except those that have switched to turnover tax (Article 237).
• Corporate income tax is paid by resident legal entities, non-residents through a permanent establishment, and IE with income over one billion soums or who have opted in voluntarily (Article 294).
• Social tax and PIT on salaries apply to all employers, regardless of regime (Articles 386 and 402).
• Property tax applies to buildings, structures and construction in progress. The base for buildings and structures is the average annual net book value, but not less than the minimum value per square metre: from 1,390,000 to 3,530,000 soums depending on the locality (Article 412).

Turnover tax: who may apply it and what it replaces

A legal entity with total annual income of no more than one billion soums may pay turnover tax instead of VAT and corporate income tax (Articles 461 and 462). The tax is calculated on total income, not on profit (Articles 463 and 464).

• You can switch from the next tax period by notifying the tax authority at least 10 days before it begins; a new company chooses the regime at registration (Article 462).
• If annual income exceeds one billion soums, VAT and corporate income tax are charged from the day the threshold is exceeded (Article 462).
• The regime is not available, in particular, to importers, producers of excisable goods and subsoil users, sellers of petrol, diesel and gas, markets and shopping centres, audit firms, tax consultancies, pharmacies and medical organisations, and producers and sellers of jewellery (Article 461).
• Turnover tax does not release a company from tax agent obligations, from issuing invoices or from keeping purchase and sales books (Article 462).
• Those who switched to VAT voluntarily may return to turnover tax no earlier than after 12 months (Article 462).

Individual entrepreneurs and the self-employed

• Turnover tax: 1% on sales income of up to one billion soums a year (Articles 461 and 467); such income is not subject to PIT (Article 365).
• Instead of turnover tax, an IE may choose VAT and corporate income tax (Article 462).
• Social tax payable by an IE for themselves: at least one BCV (base calculation value) per month, i.e. from 440,000 soums from 1 September 2026; for each employee, at least one BCV per year (Article 408).
• An IE withholds 12% PIT from employees' salaries as a tax agent (Articles 381 and 385).
• Income of IE and self-employed persons from leasing property is subject to 12% PIT, not turnover tax (Article 465).

Foreign companies without a permanent establishment

A non-resident's income from sources in Uzbekistan is taxed at source: the tax is withheld by the paying company (Article 352). The rates are 10% on dividends, interest and insurance premiums, 6% on freight and international communications, and 20% on other income (Article 353); an international treaty may provide otherwise (Article 2). In addition, on a non-resident's goods and services whose place of supply is deemed to be Uzbekistan, the buyer as a tax agent pays 12% VAT unless the supply is exempt (Article 255).

Filing and payment deadlines for the main taxes

• VAT: monthly; return and payment no later than the 20th of the following month (Article 273).
• Corporate income tax: quarterly, no later than the 20th of the following month; annually, no later than 1 March; if income for the previous year exceeded 20 billion soums, advance payments no later than the 23rd of each month (Articles 339 and 340).
• Turnover tax: monthly, no later than the 15th; annually, no later than 15 February (Article 470).
• Social tax and PIT on salaries: monthly, no later than the 15th; annual return no later than 15 February (Articles 389 and 407).
• Property tax for legal entities: annual return no later than 1 March; advance payments no later than the 10th of each month, and for turnover taxpayers no later than the 20th of the third month of the quarter (Article 417).

Example: a company's taxes for one month

An illustrative company on the general regime: sales of 200,000,000 soums excluding VAT, raw material purchases of 120,000,000 soums excluding VAT, payroll of 30,000,000 soums.

• VAT: 24,000,000 (12% on sales) − 14,400,000 (input VAT) = 9,600,000 soums, due by the 20th.
• Social tax: 30,000,000 × 12% = 3,600,000 soums, due by the 15th.
• PIT: 3,600,000 soums withheld from employees' salaries and remitted by the 15th.
• Corporate income tax: 15% based on quarterly results (Articles 337 and 339).
• For comparison: a company with income of 60,000,000 soums a month (720,000,000 soums a year, below the threshold) on turnover tax pays 4%, i.e. 2,400,000 soums by the 15th, but without offsetting input VAT; its social tax and PIT are the same.

How to choose a regime

The choice between the general regime and turnover tax affects not only the tax burden but also whether the company can offset input VAT and whether its customers can receive VAT invoices. If customers are VAT payers and the share of costs bearing input VAT is high, the general regime is often more favourable; with high margins and small purchases, turnover tax is usually cheaper. The decision should be based on calculating both models with the company's own figures.