Tax residency

A foreign citizen residing in Uzbekistan for more than 183 calendar days during any consecutive 12 month period shall be considered a tax resident of Uzbekistan. A foreign individual shall also be recognized as a tax resident of Uzbekistan if that person resided in Uzbekistan for less than 183 days, but more than in any other state.

Foreign individuals that do not qualify for a tax resident shall be considered as non-residents.

Personal income tax for foreign citizens

A foreign individual (tax resident) shall be taxed in Uzbekistan on his/her worldwide income, as per the following rates:

• dividends and interest at 5%
• any other income at 12%

A foreign individual (non-resident) shall be taxed on his/her income from sources in Uzbekistan, as per the following rates:

• dividends and interest at 10%
• income from freight at 6%
• any other income at 20%

Bilateral tax agreements made between Uzbekistan and foreign states may provide more favorable tax rates and regimes.

Companies and organizations making payments to a foreign individual shall be considered as tax agents and be required to withhold and report personal income tax on behalf of a foreign individual.

When tax was not withheld by tax agents, a foreign individual (tax resident) shall submit a tax declaration for a previous year by April 1. Tax should be paid by June 1.

Property tax for foreign citizens

A foreign individual owning an immovable property (real estate) in Uzbekistan shall pay property tax. Property tax rate ranges between 0.23% to 2% depending on the size of a property and its type (residential or non-residential).

Municipal authorities can decrease or increase property tax rates in the territory of their administration.

Property tax is based on the cadastral (title) value of immovable property. For the purpose of taxation, the cadastral (title) value of a property shall be considered to be at least 42 million Uzbek Soums.

Tax shall be paid in equal installments by April 15 and October 15 for the current year.

Land tax for foreign citizens

A foreign individual holding land plots in Uzbekistan under ownership, lease or permanent/temporary use rights shall be considered a taxpayer of land tax. Land plots occupied by multistory apartments are not subject to land tax.

Land tax rate consists of base tariff and coefficient. Base rate ranges between 191.8 Uzbek Soums to 1193.6 Uzbek Soums for 1 sq.m. depending on the region of location of a land plot. Decreasing and increasing coefficients of land tax are available at soliq.uz.

Tax shall be paid in equal installments by April 15 and October 15 for the current year.