Asia-Pacific
Currency
UZS
Corporate Tax
15%
Personal Income Tax
12%
VAT / GST
12%
Standard 15% (reduced from 20% in 2023); SEZ and IT Park 0%.
Flat 12% PIT.
Standard 12%.
Dividends
10%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~12% (social insurance) + 1% employee.
Capital Gains Tax
12% (income)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Free Economic Zones and IT Park (0% CIT). Investment incentives for export.
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