Uzbekistan tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Uzbekistan tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Uzbekistan | 12%† | 12% | 5% | 5% | 12%† | 0%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from Legal 500, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Uzbekistan profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Ordinary resident PIT is 12%; mandatory employee INPS 0.1% is allocated from PIT rather than added to it. Standard unqualified dividends use 5%; qualifying share dividends and corporate-bond interest have temporary exemptions through 2028. IT Park employee PIT is 7.5%. Organized OTC exemptions and proceeds fees require transaction inputs; business turnover regime is separate.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Uzbekistan tax profile?
Partly complete. The Uzbekistan profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Uzbekistan?
The top rate on a salary is 12%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 12%.
How are capital gains taxed in Uzbekistan?
The top rate on a long-term capital gain is 12%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Uzbekistan?
The top rate is 5% on dividends and 5% on interest. Rental income is taxed at up to 12%.
How is crypto taxed in Uzbekistan?
In our model Uzbekistan does not tax a private investor's gain on crypto assets, but the engine has no computed figure for it. Provisionally 0%: the top rate on a crypto gain from a Legal 500 summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Decree 3832 (2018): individuals' crypto-asset turnover 'not subject to taxation'; current status unverified.
Does Uzbekistan tax foreign income?
Yes. Uzbekistan taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Uzbekistan have a wealth tax?
This is not verified as a general wealth tax. Uzbekistan collected individual property and land taxes in 2025 from cadastral records and applied personal reliefs. Law O‘RQ-1014 establishes 2025 individual property-tax rates by property class. The cadastral value for each property, its classification, local adjustments, land tariff and relief eligibility are not supplied by market holdings. The undated government guide does not establish a complete land bill. No payable amount or zero is established.
Does Uzbekistan have an exit tax for individuals?
This is not verified yet: we have not checked whether Uzbekistan taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Uzbekistan have?
Our profiles list one regime: IT Park Regime. It has its own conditions.
When do you become tax resident in Uzbekistan?
The Uzbekistan day test (more than 183 days in a qualifying 12-month period): 184 days in 12 months beginning or ending in the tax year; a comparative-days route also applies. A complete travel history, reason for absences, diplomatic status, government service, early application and treaty facts need separate review.
Residence decides whether Uzbekistan taxes you on these rates. See the Uzbekistan day-count test and count your own days.
Sources
The Uzbekistan profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Tax Code of the Republic of Uzbekistan, art. 378(7) (income not subject to tax: sale of private property) · official, retrieved 2026-10-02
- Tax Code of the Republic of Uzbekistan, art. 381 (rates for resident individuals) · official, retrieved 2026-10-02
- Tax Code of the Republic of Uzbekistan, art. 375(4) (property income: the gain on a sale) · official, retrieved 2026-10-02
- Government portal legal guidance · official
- Tax Committee; government-hosted payroll reporting instruction · official
- President of Uzbekistan; Resolution PP-90 as amended · official
- Uzbekistan Tax Committee — individual property and land taxes in 2025 · official, retrieved 2026-11-10
- Uzbekistan national legislation database — Law O‘RQ-1014, Tax Code article 422 · official, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Uzbekistan with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Uzbekistan side by side with other countries, see every country or try the live demo.
Other countries in South and Central Asia: Bangladesh, India, Kyrgyzstan, Kazakhstan, Sri Lanka, Mongolia.