TaxGlass

UZ · Asia · UZS

Uzbekistan

Tax rates

0102030405060World avg (corporate) 22.6%Wealth Tax 0%Income · VAT · Capital Gains — 12%Corporate 15%

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Estimate your income tax

Enter a gross annual salary to estimate 2026 national income tax for Uzbekistan using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.

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Brackets, notes & in practice

Income Tax

Thresholds in UZS
ThresholdRate
UZS 012%
Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16

Flat rate on employment income, rent income, capital gains, and other general income; dividends and interest for residents are taxed separately at 5%, outside this schedule.

Uzbekistan applies a flat 12% personal income tax rate to employment income, rental income, capital gains, and other income; dividends and interest for residents are instead taxed at a separate 5% rate.

VAT

In practice

Filing

All entities with turnover exceeding UZS 1 billion are considered VAT payers, as are permanent establishments of foreign legal entities. Regardless of turnover, this also covers businesses selling gas, diesel fuel, or gas through gas stations to end consumers, and any business entity that imports goods or products. VAT is reported and paid monthly.

Source: PWC Worldwide Tax Summaries — Uzbekistan (Corporate, Other taxes) · as of 2026-01-16
Exemptions

Goods and services taxable at 0% include exports, international transportation services, and sales of specified agricultural products, excluding cotton and grain, by their growers. Exempt supplies include financial services such as certain banking and insurance services, educational services, sales of state property, and products and services for persons with disabilities such as prosthetic and orthopedic items.

Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Uzbekistan · as of 2026-01-01

Capital Gains Tax

Uzbekistan taxes individual capital gains, including gains on securities, as ordinary income at the flat 12% personal income tax rate that applies to residents.

Wealth Tax

No net wealth tax levied. PWC: "There are no net wealth/worth taxes in Uzbekistan."