This article presents the framework for individual income taxation in Uzbekistan, focusing on statutory rates, assessment basis, and key specifics as of 2025. The information provided below details what residents and non-residents should expect regarding their tax obligations in Uzbekistan.
Overview of Individual Income Tax in Uzbekistan (2025)
Uzbekistan applies a flat-rate individual income tax system, meaning all personal income is subject to a uniform tax rate regardless of income level. The official currency for all tax matters is the Uzbekistani soʻm (UZS).
| Assessment Basis | Type | Main Rate (%) | Currency |
|---|---|---|---|
| Income | Flat | 12% | UZS (soʻm) |
There are no progressive brackets or additional general surcharges applied to employment or business income for individuals. The 12% flat rate applies equally to all qualifying earnings for residents.
Special Surtaxes and Withholding Rates (2025)
Certain types of income, including income earned by non-residents and specific investment income, are subject to differentiated rates. The following table summarizes these surcharges based on residency status and income type. All figures are for 2025.
| Type of Income | Residency Status | Applicable Rate (%) | Currency Code |
|---|---|---|---|
| Dividends and Interest | Residents | 5% | UZS |
| Dividends and Interest | Non-residents | 10% | UZS |
| Transportation (Freight) Services Income | Non-residents | 6% | UZS |
| Other Income (including royalties, employment income, etc.) | Non-residents | 12% | UZS |
Note that for standard employment income, residents are taxed at the flat 12% rate. Dividends and interest income benefit from a lower 5% rate for residents and a 10% rate for non-residents. Non-residents face different rates depending on the income type, reflecting the broader practice of many countries to impose varied tax levels for different cross-border income streams.
Income Types and Residency Rules
The applicability of these tax rates depends on residency status. In Uzbekistan, residents are generally taxed on their worldwide income, while non-residents are taxed only on Uzbekistani-sourced income. The assessment basis is purely individual income earned or received, without reference to capital gains holding periods—data on holding period minimums or maximums is not currently disclosed by Uzbek authorities.
Pro Tips for Navigating Uzbek Individual Income Tax in 2025
- Review your residency status closely before filing, as it directly affects which tax rates and basis will apply to your income.
- If you receive dividends or interest income, note the reduced 5% rate for residents compared to the standard 12% income tax rate. Efficient structuring of income streams can lead to tax savings.
- Non-residents earning transportation (freight) income benefit from a preferential 6% rate; ensure documentation and source-of-income criteria are clearly maintained for audit purposes.
- Keep comprehensive records for all Uzbekistani-source earnings and cross-reference with official guidance on the Uzbekistan State Tax Committee website.
Official Resources
For authoritative updates and full regulatory texts, consult the Uzbekistan State Tax Committee at https://www.soliq.uz/.
In summary, Uzbekistan’s individual income tax regime for 2025 is marked by its simplicity—a flat 12% rate for residents with specific surcharges for investment and non-resident income streams. There are no progressive brackets and the main distinctions hinge on income types and residency. International professionals should pay careful attention to residency definitions and seize any available lower rates on investment income. As with any fiscal jurisdiction, staying informed through official sources remains essential for compliance and optimization.