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.