Налоги за рубежом

Личные налоги в Узбекистане

Personal taxation


Resident individuals are taxable on worldwide income; nonresidents are taxable only on income received in Uzbekistan.


An individual is resident if he/she is domiciled in Uzbekistan on a permanent basis or is physically present in Uzbekistan for at least 183 days in any consecutive 12-month period.

Filing status

Joint filing is not permitted; spouses are taxed on a separate basis.

Taxable income

Taxable income includes wages and salaries (including work awards, one-time bonuses, annual additional payments for holidays, etc.); benefits such as training, certain childcare services, catering and travel tickets or related compensation; and “other income” (e.g. awards, prizes, cash awards from competitions, contests, etc.).

Income from healthcare benefits, inheritances, insurance premiums and repayments, etc., is nontaxable.

Capital gains

Income derived by an individual from the sale of private property is taxable income.

Deductions and allowances



Progressive rates up to 22.5%

Other taxes on individuals

Capital duty


Stamp duty

Stamp duty is levied on claims submitted to courts, notarial actions, state registration of legal entities and various licenses.

Capital acquisitions tax


Real property tax

Land and property taxes may be levied on individuals owning, possessing, renting or otherwise using land and owning real property. The taxable base for land is the area and the tax rate is determined by the government for each region. A property tax rate of between 0.2% and 0.35% applies to the cadastral value of real property.

Inheritance/estate tax


Net wealth/net worth tax


Social security

The employer must withhold an 8% contribution to the pension fund from a resident employee’s gross salary. An employee also can contribute to a voluntary pension savings fund.

Compliance for individuals

Tax year

Calendar year

Filing and payment

Employment income and passive income are taxed by withholding at source. For other types of income, an individual must submit an income declaration, with income assessed on the basis of the declaration. Filing for such declared income is due by 1 April, with payment made by 1 June of the year following the calendar year.


Failure to meet deadlines or failure to provide a tax declaration is subject to administrative penalties (approximately USD 22 to USD 150). A 0.033% fine is charged for late payment of a tax liability for each day that payment is delayed.

Foreign exchange control

Cross-border transactions and related sales or purchases of foreign currency are unrestricted. Residents carrying out currency transactions related to capital flow must comply with the procedures established by the Central Bank of Uzbekistan. Payments within Uzbekistan must be made in the national currency, except as stipulated in legislation. Restrictions on the removal of foreign currency cash from the country by individuals depend on whether the individual is a resident or nonresident, and, for nonresidents, whether the amount exceeds the cash amount brought into Uzbekistan. The Central Bank and authorized banks are the only legal entities that may bring in or take out foreign currency cash or national currency.