Foreign citizens’ income tax in Uzbekistan: residency and rates

A foreign citizen generally pays personal income tax (PIT) at 12%, but tax residence determines the scope: a resident reports income from Uzbekistan and abroad, while a nonresident is taxed only on Uzbekistan-source income. Separate rates apply to dividends, interest and freight income.

In brief:

• the ordinary tax-residence test is more than 183 days (Article 30, Tax Code) in any consecutive twelve-month period;
• a resident’s tax base includes Uzbek and foreign income, while a nonresident’s includes only Uzbekistan-source income;
• the main PIT rate for a resident and for a nonresident’s employment income is 12%; dividends and interest are taxed at 5% for a resident and 10% for a nonresident;
• a special regime exempting foreign-source income has been announced, but its application procedure becomes effective only after corresponding Tax Code amendments;
• before calculating tax, determine residence for the relevant period, classify the source of each item and establish whether a tax agent or the foreign citizen must pay.

Updated: 05 September 2026

Taxpayers, residence and taxable income

Who pays PIT on a foreign citizen’s income

Citizenship does not create a separate general rate. Foreign citizens pay taxes and fees (Article 27, Law on the Legal Status of Foreign Citizens) under the Tax Code, other legislation and international treaties, and may use statutory tax reliefs. PIT taxpayers (Article 364, Tax Code) are Uzbek residents and nonresidents receiving Uzbekistan-source income.

The first questions are therefore tax status and income source, not the passport held. The same foreign citizen may be a nonresident at the start of a stay and later become a resident. That transition affects the income brought into charge, the filing obligation and the right to recalculate tax previously withheld under nonresident rules.

How a foreign citizen becomes a tax resident

The primary test is physical presence. A foreign citizen is resident when present in Uzbekistan for more than 183 calendar days in any consecutive twelve-month period that begins or ends in the relevant tax period. Article 30 of the Tax Code also provides that:

• a person present for fewer than 183 days is still resident if the person spent more time in Uzbekistan than in any other state;
• before the twelve-month period ends, the person may apply for early recognition as resident and submit a long-term employment contract or another document proving the conditions;
• an absence of less than six months for medical treatment or study does not interrupt the presence period;
• time spent with diplomatic or consular status, as an employee of an international organisation, or as a family member of such a person without carrying on business is excluded;
• border stamps and information held by state bodies prove presence; if the dates remain unclear, the person submits an identity document, a temporary residence permit and evidence of the place of actual stay.

If two states simultaneously treat the individual as resident, the applicable tax treaty and the centre-of-vital-interests test govern. Indicators in Uzbekistan include a spouse or close relatives living in the country, or a home that the foreign citizen or the family can use at any time.

Which income of a foreign citizen is taxed in Uzbekistan

A resident is taxed on worldwide income, while a nonresident is taxed only on Uzbek income. This is how aggregate income is defined (Article 368, Tax Code). Income is Uzbekistan-source when connected with economic activity in the country, its jurisdiction, or economic relations with state bodies and other participants; where classification or allocation is unclear, the Tax Committee decides (Article 43, Tax Code).

The tax base includes cash, income in kind and benefits in kind. Statutory PIT reliefs apply when calculating a resident’s base, while a nonresident’s base is calculated without the reliefs in the PIT section of the Code. Foreign-currency income is converted into Uzbek soums at the Central Bank exchange rate on the income receipt date (Article 366, Tax Code), and bases subject to different rates are calculated separately.

Aggregate income (Article 370, Tax Code) comprises employment income, property income, benefits in kind and other income. Employment income includes salary under an employment contract and remuneration to an individual for work or services under a civil-law contract (Article 371, Tax Code), except business income. Property income includes interest, dividends and rent (Article 375, Tax Code), as well as gains on the disposal of the taxpayer’s own property calculated under that article.

A separate exemption applies to diplomatic and related categories. The specific exemption (Article 379, Tax Code) covers, within its statutory limits:

1. heads and staff of diplomatic missions, consular officers and family members living with them;
2. administrative and technical staff of those missions and offices and family members living with them;
3. service staff of diplomatic missions and consular offices;
4. domestic workers of their employees;
5. officers of international nongovernmental organisations.

Each category is subject to conditions concerning citizenship, permanent residence and the connection between the income and official service. General tax-free payments and personal reliefs are not duplicated here.

This article defines the special position of a foreign citizen. The article on employee tax benefits covers general tax-free payments, partial exemptions and supporting documents. Use it when a foreign citizen receives reimbursements, financial assistance or another potentially relieved payment.

Rates and employer withholding

PIT rates for foreign citizens

The main rate is 12% for both a resident’s salary and a nonresident’s salary, but investment-income rates differ. A separate 6% nonresident rate applies to freight income.

Example. A foreign employee earns UZS 100,000,000. At 12%, PIT is UZS 100,000,000 × 12% = UZS 12,000,000, leaving UZS 88,000,000 after PIT. If a resident separately receives UZS 50,000,000 of interest, tax at 5% is UZS 2,500,000; for a nonresident receiving the same amount of Uzbek interest, the 10% rate produces UZS 5,000,000 of tax.

How an employer withholds and pays PIT

PIT is calculated either by the tax agent paying the income or by the taxpayer. This payment route (Article 385, Tax Code) depends on the income and whether there is a tax agent. The PIT tax period is the calendar year and the agent’s reporting period (Article 384, Tax Code) is one month.

Tax agents (Article 386, Tax Code) include Uzbek legal entities and sole proprietors, permanent establishments and representative offices of foreign legal entities, specified purchasers of property and trustees. At the foreign citizen’s request, the agent must provide a certificate showing the types and amounts of income and tax withheld.

Four income groups are taxed (Article 387, Tax Code) by the agent: employment income, benefits in kind, property income and other income. For a nonresident, the agent applies the relevant base and rate to Uzbek income and withholds the tax (Article 388, Tax Code) from cash paid. At the place of employment, the calculation is made monthly on a cumulative year-to-date basis.

The agent files monthly by the 15th (Article 389, Tax Code) of the following month and files the annual return by 15 February. The certificate for untaxed benefits in kind is due within thirty days after year end. Withheld tax is paid together with the income, but no later than the return deadline; for income in kind, payment is due within five days (Article 390, Tax Code) after the end of the month.

This article does not calculate the employer’s social tax. The article on PIT and social tax sets out the bases, rates and filings for both payments. It is for the accountant placing a foreign employee on the payroll.

Special regime for a foreign citizen’s foreign income

The special regime is designed to exempt a foreign citizen’s foreign-source income from PIT. Its application is nevertheless subject to a commencement condition that must be checked before any application.

Decree УП-180 of 4 October 2025 announced the regime from 1 January 2026 and linked the exemption to a USD 50,000 special fee and the opening of an account with a specially authorised commercial bank or a crypto wallet on a specially authorised crypto exchange. For this regime, residence arises after more than 30 days in a consecutive twelve-month period and requires owned or rented residential property in Uzbekistan. A separate USD 10,000 fee applies for each adult close relative.

The Cabinet of Ministers approved the procedure by Resolution No. 270 of 21 May 2026. The resolution itself, however, becomes effective only after the Tax Code is amended to introduce the special regime. Until that condition is fulfilled, the ordinary rule continues to bring a resident’s foreign income into aggregate income. The positive description of the future procedure below does not mean that the exemption can already be obtained on the article’s update date.

Once the procedure takes effect, an application may be made through three channels: a Public Services Centre, the Electronic Tax Services Portal or the Single Interactive Public Services Portal. The application must include a copy of the foreign passport and a visa or another document proving the authorised period of stay. The applicant checks the information and confirms it using a digital signature, fingerprint identification, electronic signature, Mobile-ID or another permitted signature-identification method.

If the Commission needs information from other authorities, the review period is suspended until it is received. The grounds for refusal are exhaustive:

1. the required documents were not attached;
2. information exists concerning laundering of criminal proceeds, financing terrorism or financing proliferation of weapons of mass destruction;
3. the applicant is a citizen of a state that imposes special restrictions on the rights of Uzbek citizens;
4. the applicant’s presence in Uzbekistan has been declared undesirable.

After a favourable notice, USD 10,000 is payable for each adult close relative. The regime is granted for the tax period stated in the application, but for no more than five years. Early cancellation follows if information emerges about the circumstances in items 2–4 of the refusal list, by court order, or upon the foreign citizen’s death; notice is sent within one business day.

Example. For one applicant and one adult close relative, the total special fee would be USD 50,000 + USD 10,000 = USD 60,000. This is the charge for access to the regime, not a PIT calculation. The Central Bank approves the list of authorised banks, while the National Agency of Prospective Projects approves the list of authorised crypto exchanges.

Returns, foreign tax credits and refunds

When a foreign citizen must file a return

A foreign citizen who is resident reports foreign income and other amounts from which no agent withheld tax. Reportable income (Article 393, Tax Code) includes property income without an agent, royalties, untaxed benefits in kind, foreign-source income, income from a payer that is not a tax agent and any other taxable income not subjected to withholding. A foreign resident, or a person who becomes resident before 1 April, files regardless of the general exclusions in that article.

The general deadline is no later than 1 April (Article 397, Tax Code) of the following year, and the tax is payable no later than 1 June (Article 398, Tax Code). Payment may be made in foreign currency from a foreign bank account; the soum liability is converted at the Central Bank rate on the payment date.

If a foreign resident ceases an activity producing reportable income during the year and leaves Uzbekistan, a return for the period of stay must be filed one month before departure. The resulting tax is paid within fifteen days after filing. No current-year return is required where the person leaves for permanent residence abroad before 1 February of that year.

How to credit tax paid abroad

A resident may credit foreign PIT after year end through the annual return. The right to a foreign-tax credit (Article 399, Tax Code) incorporates the conditions in Article 342: the income is taxable in Uzbekistan, a treaty with the relevant state is in force and a document proves payment or withholding abroad. The credit is capped at Uzbek tax (Article 342, Tax Code) on that income, and a foreign-language document must be translated into the state language.

A tax treaty applies to residents of one or both contracting states. An intermediary acting for a person in a third state and lacking beneficial entitlement to the income does not obtain treaty relief under the rules of Article 6 of the Tax Code.

Only the general foreign-tax credit and treaty rules are stated here. The article on double taxation explains residence certificates, beneficial entitlement and use of a particular treaty. It is relevant when two states assert taxing rights over the same income.

How to recover excess PIT withholding

For the current tax period, the individual applies in writing to the tax agent. The agent refunds excess tax withheld (Article 391, Tax Code) to the specified bank account within three months, using PIT amounts due on future payments. After the period ends, or if there is no agent, the individual applies to the tax authority together with the annual return.

If the foreign citizen became resident during the year, tax withheld earlier in the same period under nonresident rules may be recalculated and refunded when residence evidence is attached. A nonresident entitled to treaty relief may claim a refund of tax withheld (Article 401, Tax Code).

The general procedure first applies an overpayment to existing liabilities: default interest on that tax, then other taxes and default interest, and then tax penalties. If no liability exists, the amount is refunded or credited (Article 103, Tax Code) against future payments.

Liability, changes and taxpayer checks

Liability for filing and payment failures

Late payment creates tax debt and default interest. Default interest accrues (Article 110, Tax Code) from the day after the due date for each calendar day at 1/300 of the Central Bank refinancing rate then in force, applied to the unpaid tax. An underpayment caused by an incorrect calculation or another unlawful act, where no special offence applies, carries a 20% penalty (Article 224, Tax Code) on the unpaid amount.

Avoiding a return, filing late or knowingly entering false information carries an individual fine of UZS 2.200.000 to 4.400.000 (Article 174, Code of Administrative Liability). If a tax agent fails to withhold PIT from a nonresident or improperly applies treaty relief, the agent must pay the unwithheld tax and related default interest; whether the payment itself occurred inside or outside Uzbekistan does not change this under the nonresident rules (Article 400, Tax Code).

Example. On an underpayment of UZS 10,000,000, a 20% penalty is UZS 2,000,000. If the refinancing rate is assumed to be 14%, default interest for ten days is UZS 10,000,000 × 14% / 300 × 10 = UZS 46,667. The actual calculation uses the rate in force on each day of delay.

An error can be corrected. After notice from the tax authority, the return must be amended within ten days (Article 396, Tax Code). An amendment filed before the payment deadline avoids liability; after that deadline, relief remains possible if the tax and corresponding default interest are paid before the authority discovers the error.

What changed in 2025–2026

• Decree УП-180 of 4 October 2025 announced, from 1 January 2026, the special regime exempting foreign citizens’ foreign-source income from PIT upon payment of a special fee and opening of the required account or crypto wallet.
• Resolution No. 270, dated 21 May 2026, approved the administrative procedure, documents, time limits and grounds for refusal and early cancellation. The resolution takes effect only after corresponding Tax Code amendments.

What a foreign citizen should check before calculating tax

Compile a calendar of entries and exits over the consecutive twelve-month period and retain evidence of the place of stay. Then divide income into Uzbek and foreign sources and, within each group, into salary and civil-law fees, dividends and interest, freight, property income, benefits in kind and other income. Record the receipt date and Central Bank exchange rate for every amount.

Check whether an Uzbek employer or another agent withheld tax and request the income and withholding certificate. For foreign income, obtain in advance a document from the foreign competent authority proving the tax paid and arrange a translation into the state language. If status changed during the year, prepare residence evidence for the recalculation.

Do not treat Decree УП-180 alone as proof that the special regime is available: first confirm that Resolution No. 270 is in force and that the required Tax Code amendments have been enacted. Until then, apply the ordinary rules to a resident’s foreign income and report it in the annual return.

Frequently asked questions

How many days must I live in Uzbekistan to become a tax resident?

The ordinary rule is more than 183 calendar days in any consecutive twelve-month period that begins or ends in the relevant tax period. Residence may also arise with fewer days if the person spent more time in Uzbekistan than in any other state. Before the period expires, the person may apply with a long-term employment contract or another document proving the relevant conditions.

Is salary received from abroad taxable in Uzbekistan?

A resident’s foreign salary enters worldwide aggregate income and is generally reported. A nonresident is taxed only on Uzbekistan-source income, so the place and substance of the economic activity matter, not merely the foreign bank account. Foreign tax may be credited if a treaty applies and payment evidence and a translation are available, but only up to the Uzbek tax on that income.

Can I apply for the special tax regime now?

Decree УП-180 announced the regime and its financial conditions, while Resolution No. 270 approved the procedure. Clause 4 of the resolution, however, makes commencement conditional on corresponding Tax Code amendments. Before applying, confirm that this condition has been met and that the state service has actually launched. Paying the special fee or opening an account alone does not lawfully exempt foreign income.

What if a foreign citizen becomes resident during the year?

Reassess residence for the relevant consecutive twelve-month period, include income taxable under resident rules in the annual return and attach residence evidence. Tax withheld earlier in the same period under nonresident rules may be recalculated and refunded. When moving or changing employers, retain the tax agents’ certificates and evidence of entry and exit dates.

Who is liable if the employer did not withhold PIT?

The tax agent must calculate, withhold and pay PIT. If it fails to withhold, it pays the unwithheld amount and related default interest. That does not remove the foreign citizen’s duty to report income taxed through a return. If the taxpayer discovers an error, a timely correction and payment of tax and default interest before notice from the authority may prevent liability under the Tax Code.