Withholding personal income tax

Business entities employing workpeople are under the obligation to withhold personal income tax (PIT) from any job remuneration paid to employees.

The income of employees (residents of Uzbekistan) is subject to personal income tax at 12%. Income of foreign citizens (non-residents) earned under employment or other contracts in Uzbekistan is subject to taxation at 20%.

Tax returns on withholding personal income tax are filed monthly and annually. Monthly tax returns are reported no later than the 15th day of a month following the end of each month. Annual tax returns are reported no later than the dates of submission of annual financial statements (February 15 for business entities).

The due date for withholding personal income tax and transfer to the state budget is the same as the reporting due date.