Taxes in Uzbekistan
Each tax guide separates the legal rule from our interpretation and an example calculation, and cites the Tax Code article.
- Profit tax in Uzbekistan
Profit tax in Uzbekistan: 15% general rate, 5% on dividends, quarterly and annual returns (by 1 March), monthly advances above 20 bn UZS, an example.
· Legal basis: LexUZ
- Turnover tax in Uzbekistan
Turnover tax in Uzbekistan: the 1 bn UZS threshold, who cannot use it, rates (4%, retail 4/2/1%, YATT 1%), the base, 15th-of-month deadlines, an example.
· Legal basis: LexUZ
- VAT in Uzbekistan
VAT in Uzbekistan: who pays, the 12% and 0% rates, the tax period, the 20th-of-the-month deadline, input VAT and a worked example — by Tax Code article.
· Legal basis: LexUZ
- IT Park resident taxes in Uzbekistan
Which taxes IT Park residents do not pay, what still applies (7.5% personal income tax, other income), when the benefits start, and what changes in 2028.
· Legal basis: LexUZ
- Personal income tax (JShDS) and social tax
Payroll taxes in Uzbekistan: the employer withholds 12% income tax and pays 12% social tax, deadlines by the 15th, rules for a YATT, and an example.
· Legal basis: LexUZ
- Uzbekistan tax calendar 2026
Every 2026 deadline for VAT, turnover and profit tax, advances, personal income and social tax in Uzbekistan — with weekend shifts and Tax Code articles.
· Legal basis: LexUZ