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Corporate Income Tax in Uzbekistan

Overview of Corporate Income Tax (CIT) Rates

In Uzbekistan, the corporate income tax rate varies depending on the type of entity and its residency status.

Tax Rates

• Standard CIT Rate: 12% for resident legal entities
• Non-Resident CIT Rate: 20% for non-resident foreign companies

Exemptions and Reduced Tax Rates

Certain types of income are subject to reduced tax rates or exemptions, including:

• Dividends paid to tax-resident individuals: exempt from tax
• Interest paid to tax-resident individuals: subject to a reduced tax rate

Controlled Foreign Company (CFC) Rules

Uzbek residents who own shares in a controlled foreign company may be required to include the CFC’s retained earnings in their taxable income.

Tax Compliance Requirements

Resident legal entities must comply with the following tax requirements:

• Annual Tax Returns: File annual tax returns and pay CIT on a quarterly basis.
• Non-Resident Companies: File tax returns and pay CIT on an annual basis.

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