This article provides an up-to-date overview of Uzbekistan’s tax residency rules for individuals, specifically focusing on the 2025 regulatory environment. The framework covers the criteria for acquiring tax residency status, including days of presence, contractual factors, and statutory exceptions.
Overview of Uzbekistan’s Individual Tax Residency Rules
Uzbekistan’s approach to tax residency for individuals is primarily based on the number of days spent within the country during a 12-month period. The framework relies on well-defined rules, with minimal use of subjective criteria. Below is a summary of the key residency rules for 2025:
| Rule | Applicable (Yes/No) | Detail |
|---|---|---|
| Minimum days of physical stay | No minimum | 0 days required for certain rules |
| 183-day rule | Yes | Present in Uzbekistan ≥ 183 days in a rolling 12-month period |
| Center of economic interest | No | Not part of statutory criteria |
| Habitual residence | No | Not applied |
| Center of family life | No | Irrelevant for tax residency determination |
| Citizenship-based rule | No | Citizenship does not impact residency status |
| Extended temporary stay rule | Yes | Specific cases for temporary long-term stays |
Detailed Residency Criteria for Uzbekistan (2025)
- 183-Day Rule: An individual is regarded as a tax resident if present in Uzbekistan for at least 183 days in any 12-month period, regardless of citizenship.
- Predominant Presence Rule: If an individual spends fewer than 183 days in Uzbekistan, but this duration is still longer than their stay in any other country within the same period, then Uzbekistan considers them a tax resident.
- Extended Temporary Stay: Residency can be recognized prior to completing the 12-month presence, provided the individual submits a long-term labor contract to the Uzbek tax authorities. This applies to those establishing substantive ties by starting long-term work before their 183-day threshold is reached.
Summary Table: Core Tax Residency Triggers in Uzbekistan
| Trigger | Applies (Yes/No) | Description |
|---|---|---|
| 183 days in-country | Yes | Meet or exceed 183 days presence in a 12-month period |
| More days in Uzbekistan than any other country | Yes | If under 183 days, but Uzbekistan is the main country of presence |
| Submission of long-term labour contract | Yes | Allows earlier recognition as a resident |
Special Notes on Uzbekistan’s Tax Residency Framework
Uzbekistan does not use center-of-economic-interest, habitual residence, center of family life, or citizenship as determinants for individual tax residency. The process relies on quantifiable, documentable factors, which reduces ambiguity for international professionals and expatriates.
No minimum days of stay are imposed in situations where the predominant presence rule or long-term labor contract documentation applies. This approach offers clarity and predictability, particularly for those relocating to Uzbekistan on work assignments or extended contracts.
Pro Tips for Managing Tax Residency in Uzbekistan
- Track your entries and exits meticulously each year to ensure you know when you might trigger Uzbek tax residency—official counts are strictly enforced.
- If you expect to take on a long-term assignment, submit your labor contract promptly to local tax authorities; this could expedite your recognition as a tax resident.
- Consider bringing documentation about time spent in other jurisdictions—this is crucial if you will be present in Uzbekistan for fewer than 183 days, but more than any single other country.
Official Sources
Uzbekistan’s tax residency regime in 2025 stands out for its clarity, with clear numerical thresholds and limited subjective interpretation. The 183-day and predominant presence rules comprise the core tests, while an extended temporary stay with proper documentation offers early residency recognition for those on long-term labour contracts. For international professionals, maintaining precise travel and contractual records will be key to correctly navigating the country’s system.