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Corporate Income Tax (CIT) in Uzbekistan

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Who are Taxpayers?

In Uzbekistan, taxpayers for corporate income tax purposes include:

• Uzbek Resident Legal Entities: With worldwide income
• Foreign Legal Entities: Carrying on activities through a permanent establishment (PE)
• Individual Entrepreneurs: With an annual revenue of more than UZS 1 billion (approximately USD 89,100) or who become CIT payers voluntarily

Tax Rates

The corporate income tax rate in Uzbekistan varies based on the type of taxpayer:

• 13%: For companies with foreign investments and non-residents operating through a PE
• 10-22%: For other taxpayers (varies depending on specific circumstances)

Deductions and Credits

Taxpayers can deduct business expenses, depreciation, and interest on loans from taxable income. They may also claim credits for taxes paid in other countries.

Tax Compliance

To ensure compliance with Uzbekistan’s tax laws:

• Annual Tax Returns: Must be filed by February 15th of the following year
• Tax Payments:
  • For companies with foreign investments and non-residents operating through a PE: due by March 25th
  • For other taxpayers: due by April 1st

Please note that these are general points and may not be applicable to every situation. If you’re conducting business in Uzbekistan or have specific questions about CIT regulations, it’s recommended that you consult with a tax professional or the relevant authorities for more detailed information.