Key Tax Rates at a Glance
| Tax Type | Rate | Tier | Notes | Source |
|---|---|---|---|---|
| Income Tax — top rate | 12.0% | Low Tax | Top marginal rate | OECD 2026 |
| Income Tax — lowest rate | 12.0% | Entry rate | OECD 2026 | |
| Corporate Tax | 15.0% | Low Tax | Standard rate | OECD 2026 |
| VAT | 12.0% | Low Tax | Standard rate | OECD 2026 |
| Capital Gains Tax | 10.0% | Low Tax | Standard rate | OECD 2026 |
| Social Security (employee) | 12.0% | Employee contribution | OECD 2026 | |
| Territorial Taxation | No | Worldwide taxation | OECD 2026 | |
| Digital Nomad Visa | No | Check official government sources | Official |
Uzbekistan Special Tax Regime
| Criterion | Detail |
|---|---|
| Who qualifies | Qualifying expats, investors and skilled workers. |
| Tax rate under regime | Reduced rate under Uzbekistan Special Tax Regime. |
| Duration | Varies — consult official government sources. |
| Application process | Apply through Uzbekistan Tax Authority. |
| Key restriction | Must not have been tax resident in prior years. |
Income Tax Brackets
Income Tax Brackets
Uzbekistan fundamentally simplified its income tax system in 2018, replacing a progressive bracket structure with a flat 12% rate applicable to all residents earning any level of income. This flat-tax reform is one of the most aggressive tax simplifications in the post-Soviet region. Non-residents (less than 183 days in the calendar year) are taxed only on Uzbekistan-sourced income. For Digital Nomad Visa holders, foreign-source income is generally treated as exempt under the territorial taxation principle, though local income is subject to the 12% flat rate. All residents must pay a mandatory 8% pension contribution in addition to the 12% income tax.
| Income Category | Tax Rate |
|---|---|
| All residents (any income level) | 12% |
| Non-residents (Uzbekistan-source only) | 12% |
| Digital Nomad Visa holders (foreign-source) | 0% (territorial exemption) |
| Self-employed (self-employment tax) | 1% on turnover (simplified self-tax alternative) or 12% on net income |
Corporate Tax
Corporate Tax
Uzbekistan's corporate tax reform introduced a flat 15% rate for all enterprises in 2018, replacing a complex system of varying rates by sector. This single flat corporate rate applies to all legal entities regardless of industry, company size, or ownership structure. Special tax zones (SEZ) within the Tashkent International Financial Centre (TIFC) offer additional incentives including 0% corporate tax for years 1–5 of operation. Dividend withholding is 10% on distributions to non-residents. The simplification of the corporate system has been central to Uzbekistan's investment promotion strategy and is credited with improving business registration and compliance rates.
VAT & Consumption Taxes
VAT & Consumption Taxes
Value-Added Tax is levied at 12% on most goods and services. Exports are zero-rated, providing significant relief for manufacturing and trading companies. Basic foodstuffs, medicines, medical devices, books, and educational services typically qualify for exemptions. The VAT threshold for registration is 300 million soums (approximately USD 25,000) annual turnover, with smaller traders exempt from formal compliance. The 12% VAT rate is reasonable for the region and complements the 15% corporate rate to create a simplified consumption tax environment.
Capital Gains & Investment Income
Capital Gains & Investment Income
Capital gains are taxed as ordinary income under the 12% flat rate, with no separate capital gains tax. This simplified approach means selling assets, stocks, or property is treated identically to wage income. Foreign investment income and dividends from abroad are subject to 12% withholding tax for non-residents. Residents receiving foreign dividends face the 12% flat tax on worldwide income. Recent reforms have enhanced treatment of small business stock and reinvestment incentives to encourage entrepreneurship and investment activity.
Digital Nomad & Expat Visas
Uzbekistan does not currently offer a dedicated digital nomad visa. Check official government sources
Tax Scenarios — Effective Rates
Estimated all-in tax burden after income tax and employee social security. Assumes standard deductions; does not account for special regimes or itemised relief.
Tax Burden Calculator
Estimated take-home pay in —
Key Insight
Uzbekistan applies a 12.0% top personal income tax rate, 15.0% corporate tax, and 12.0% VAT — a competitive tax structure for the region.
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Frequently Asked Questions
Comparisons
Social Security & Benefits
Social Security
The mandatory pension contribution (social security) is 8% of salary, deducted by employers and remitted to the Pension Fund of Uzbekistan (PFU). The employer matches with a 20% contribution. This 8% employee rate is moderate by regional standards and significantly lower than Western Europe. The total employment tax burden (income tax 12% + pension 8%) reaches 20%, which remains competitive globally. Self-employed individuals can voluntarily enroll in PFU schemes with flexible contribution rates.