Uzbekistan

Last update: 2026-06-03
UZ UZSso'm Russian
Pros
Low flat income tax rates and simplified tax regimes for small businesses
Ongoing privatization of state-owned enterprises and liberalization of the foreign exchange market
Strategic location for regional trade and significant investment in transport infrastructure
Cons
Persistent corruption and lack of judicial independence regarding property rights protection
Heavy state presence in key sectors and bureaucratic hurdles for international trade
Limited political freedom and restrictions on civil liberties under a centralized government
Personal income
12%
flat
Corporate
15%
flat
Capital gains
12%
flat
VAT (standard)
12%
standard rate
i 7.3 VERY LOW TAX
i 7.3 PRIVACY GRADE
i 2.7 HOLDING
i 2.3 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 2 EASY CITIZENSHIP
VERYLOW TAX 7.3/10 HOLDING 2.7/10 DIVIDENDPIPELINE 2.3/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 7.3/10 EASYCITIZENSHIP 2/10
01/08

Will Uzbekistan tax what you earn?

income tax tax residency territorial system

YES, BUT LIGHTLY. Personal income is taxed modestly in Uzbekistan, peaking at 12%. The fiscal weight exists but reads clearly, and residency follows the standard day-count and economic-interest pattern.

Personal income taxi
12%
flat rate
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
16/183 days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Uzbekistan tax what you own?

capital gains wealth tax inheritance dividends interest

YES, BUT LIGHTLY. Uzbekistan taxes capital gains lightly (12% at the top), with no annual wealth charge and no inheritance regime. A held portfolio compounds with minimal friction; the state only shows up at disposal.

Capital gainsi
12%
flat · +8% non-residents on sale of property located in Uzbekistan
Dividend taxi
5%
flat · +5% non-residents
Interest incomei
5%
flat
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
ZERO TAX
Rate
0%
Under Presidential Decree No. PP-3832 and subsequent updates (including UP-229 for 2025), income derived by individuals from the turnover of crypto-assets is not subject to taxation. However, residents are strictly required to trade exclusively through licensed domestic Virtual Asset Service Providers (VASPs); using foreign exchanges is prohibited and subject to administrative or criminal penalties.
Crypto-to-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Uzbekistan?

corporate tax criminal liability public registry VAT IP box

YES. Corporate tax in Uzbekistan sits at a low 15%, with VAT around it. Setting up and running a company is cheap; the rate won't be what kills a venture here.

Corporate taxi
15%
flat · +10% Net profits of a permanent establishment (PE) after CIT
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
Civil Matter / Breach of Fiduciary Duty
In Uzbekistan, the criminal prosecution of a manager for embezzlement (Article 167 of the Criminal Code) or abuse of power (Article 192-11) requires 'theft' or 'significant harm' to the organization's interests. For a sole shareholder-manager of a solvent company, the owner's consent precludes the 'harm' or 'lack of authorization' necessary to satisfy the elements of these crimes. Such actions are primarily treated as tax violations (unreported income/dividends) under Article 184 of the Criminal Code if thresholds are met, or as a civil breach of fiduciary duties under the Law 'On Limited Liability Companies' (Articles 26 and 44 of the 2001 law, and the 2026 update LRU-1137).
Shareholders privacyi
PUBLIC
Unified State Register of Business Entities
Directors privacyi
PUBLIC
Unified State Register of Business Entities
Incorporation costi
Limited Liability Company (LLC)
Mas'uliyati Cheklangan Jamiyat (MCHJ)
State Registration Fee (1 Base Calculating Amount) USD 35
Professional Incorporation & Legal Services USD 840
PINFL Registration and Electronic Digital Signature (EDS) USD 42
Company Seal and Notarized Documentation USD 42
Total USD 959
VAT standard ratei
12%
single rate · no reduced tiers
12%
Food & drink
12%
food
12%
non-alcoholic
12%
alcohol
Print media
12%
books
12%
ebooks
12%
newspapers
Culture
12%
cultural events
12%
cinema
12%
theatre
12%
museums
12%
sports
Transport
12%
public transit
12%
rail
12%
air
Hospitality
12%
hotels
12%
restaurants
12%
takeaway
Health
12%
pharma
12%
medical dev.
Energy
12%
electricity
12%
natural gas
12%
district heat.
12%
domestic fuel
Utilities
12%
water
12%
waste
Clothing
12%
kids clothing
Digital & telecom
12%
digital
12%
telecom
12%
broadcast
Construction
12%
construction
12%
social housing
Agriculture
12%
farm inputs
12%
animal feed
Personal services
12%
funeral
12%
hairdressing
04/08

Is Uzbekistan good for your holding company?

treaty network participation exemption withholding

NOT REALLY. Uzbekistan has a moderate 30-strong treaty network. Without a participation exemption, dividends from subsidiaries land in the corporate schedule (15%): workable for operational subsidiaries, much weaker as a pure holding vehicle.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
APPLY
Uzbekistan tax residents, including individuals and legal entities, are subject to CFC regulations if they own or control foreign entities or structures.
WHT · dividendsi
10%
non-resident outbound
WHT · interest
10%
non-resident outbound
WHT · royalties
20%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
29
active
Treaties pending
1
in negotiation
Tax treaty networki
origin · UZ 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with UZ.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Uzbekistan?

exit tax territorial system dual citizenship

SOME. Uzbekistan taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Uzbekistan protect your privacy?

info exchange corporate registries

YES. Uzbekistan has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 1/10 active · 2 pending
CRS
CARF
FATCA
2014
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Uzbekistan itself a liability?

blacklists FATF standing

NO. Uzbekistan carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Uzbekistan?

press freedom crypto CBDC EU

NO. Press freedom in Uzbekistan is restricted (RSF rank #148). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
148/180
score 35 · · 0 rank year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Uzbekistan. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.