Asia-Pacific · UZS
Uzbekistan
Reviewed 2026-06-21
Top income tax
12%
Self-employed SS
Optional
VAT
12%
Capital gains
12%
Exit tax
No
Nomad visa
No
64
/ 100
Tax efficiency61
Ease to enter57
Ease to exit81
Cost of living93
Internet20
English25
Uzbekistan applies a simple 12% flat personal income tax, with residents taxed on worldwide income and non-residents only on locally sourced income. There is no wealth, inheritance, or gift tax, and the VAT rate is 12% while standard corporate income tax is 15%. The country runs an attractive IT Park regime that exempts resident tech companies from most taxes and cuts employee income tax to 7.5%, paired with a multi-year IT-visa, though there is no dedicated digital nomad visa and English proficiency is low.
Personal income tax
Income tax structureFlat
Top income tax rate12%
Entry income tax rate12%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate0%
Employer SS rate12%
Indirect & other taxes
VAT standard rate12%
Capital gains rate12%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameIT Park resident regime (7.5% PIT on salaries; tax exemptions for resident IT companies; IT-visa)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index28
Internet speed93 Mbps
English proficiencyLow
Civil liberties17
Sources
- PwC Worldwide Tax Summaries — Uzbekistan Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Uzbekistan Individual Other taxes
- PwC Worldwide Tax Summaries — Uzbekistan Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Uzbekistan Corporate Other taxes (social tax, IT Park)
- EF EPI 2025 — Uzbekistan fact sheet
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.