Asia-Pacific · Tax guide
Uzbekistan
Uzbekistan taxes company profits at 15%, charges VAT at 12%, and lets small businesses with revenue up to UZS 1,000,000,000 pay a 4% turnover tax instead. Taxes are administered by the State Tax Committee.
At a glance
- Corporate profit tax
- 15%
- Turnover tax
- 4%
- VAT
- 12%
- Withholding on payments abroad
- 10%
Higher for banks
Revenue up to UZS 1,000,000,000
Above the turnover tax limit
Dividends and interest; higher on royalties and services
Profit tax and turnover tax
Companies pay profit tax at 15%. Businesses with revenue up to UZS 1,000,000,000 pay turnover tax of 4% instead of profit tax and VAT.
VAT and e-invoicing
Above the turnover tax limit, businesses charge VAT at 12%, issue electronic invoices (e-faktura) and file monthly.
Payments abroad
Dividends and interest paid to non-residents carry 10% withholding, with a higher rate on royalties and services, unless a treaty lowers it.
Key dates
- MonthlyVAT return
- 1 MarchAnnual profit tax return (larger taxpayers file quarterly)
Figures and sources
5 figures- Corporate profit tax rate15%Under professional review
- VAT rate12%Under professional review
- Annual revenue up to which a business can pay turnover tax instead of profit tax and VATUZS 1,000,000,000Under professional review
- Turnover tax rate for small businesses4%Under professional review
- Withholding on dividends and interest paid to non-residents (20% on royalties and services)10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Uzbekistan based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Uzbekistan (an Uzbek tax adviser) before making compliance decisions.