Uzbekistan public holidays 2026, VAT rate and tax data
Uzbekistan: VAT rate 12% since 1 Jan 2023; 16 public holidays in 2026 (next: Konstitutsiya kuni / День Конституции / Constitution Day, 8 Dec 2026); corporate tax rate 15%; minimum wage 1271000 UZS/month; policy interest rate 14%; inflation rate (CPI) 6.4%.
12 series, each cited to the official source it was verified against; most recently verified 22 Oct 2026; 1 past its update cycle. Currency UZS.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "UZ", "series": "vat", "value": 12, "unit": "percent", "effective_from": "2023-01-01", "last_confirmed": "2026-07-24", "source": { "name": "Закон Республики Узбекистан от 30 декабря 2022 года № ЗРУ-812 «О внес…", "url": "https://lex.uz/ru/docs/6333248" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"uz","amount":1000}.
Uzbekistan public holidays 2026
16 days in 2026; next: Konstitutsiya kuni / День Конституции / Constitution Day on 8 Dec 2026. Official source: Указ Президента Республики Узбекистан от 24 декабря 2025 года № УП-257 «Об установлении… · last verified 30 Jul 2026
Fixed by law 16
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Yangi yil / Новый год / New Year's Day | Fixed by law | Указ Президента Республики Узбекистан… |
| 2 Jan 2026 Fri | Additional non-working day (all workers) — УП-257, not a statutory holiday | Fixed by law | Указ Президента Республики Узбекистан… |
| 3 Jan 2026 Sat | Additional non-working day (six-day working week only) — УП-257 | Fixed by law | Указ Президента Республики Узбекистан… |
| 8 Mar 2026 Sun | Xotin-qizlar kuni / День женщин / Women's Day | Fixed by law | Указ Президента Республики Узбекистан… |
| 20 Mar 2026 Fri | Ramazon hayit (Ийд-ал-Фитр) — first day, movable | Fixed by law | Указ Президента Республики Узбекистан… |
| 21 Mar 2026 Sat | Navro'z / Навруз | Fixed by law | Указ Президента Республики Узбекистан… |
| 9 May 2026 Sat | Xotira va qadrlash kuni / День памяти и почестей / Day of Remembrance and Honour | Fixed by law | Указ Президента Республики Узбекистан… |
| 27 May 2026 Wed | Qurbon hayit (Ийд-ал-Адха) — first day, movable | Fixed by law | Указ Президента Республики Узбекистан… |
| 28 May 2026 Thu | Additional non-working day (all workers) — УП-257, Qurbon hayit extension | Fixed by law | Указ Президента Республики Узбекистан… |
| 29 May 2026 Fri | Additional non-working day (all workers) — УП-257, Qurbon hayit extension | Fixed by law | Указ Президента Республики Узбекистан… |
| 30 May 2026 Sat | Additional non-working day (six-day working week only) — УП-257 | Fixed by law | Указ Президента Республики Узбекистан… |
| 31 Aug 2026 Mon | Additional non-working day (all workers) — УП-257, Independence Day eve | Fixed by law | Указ Президента Республики Узбекистан… |
| 1 Sep 2026 Tue | Mustaqillik kuni / День независимости / Independence Day | Fixed by law | Указ Президента Республики Узбекистан… |
| 1 Oct 2026 Thu | O'qituvchi va murabbiylar kuni / День учителей и наставников / Teachers' and Mentors' Day | Fixed by law | Указ Президента Республики Узбекистан… |
| 8 Dec 2026 Tue | Konstitutsiya kuni / День Конституции / Constitution Day | Fixed by law | Указ Президента Республики Узбекистан… |
| 31 Dec 2026 Thu | Rest day transferred from Saturday 12 December (five-day week); additional non-working day for six-day week — УП-257 | Fixed by law | Указ Президента Республики Узбекистан… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Uzbekistan value
Rate schedules and breakdowns
Withholding tax rates
0–20% across 8 withholding taxes — no single rate · in force from 2020-01-01 · Official source: Tax Code of the Republic of Uzbekistan (new edition, Law No. ZRU-599 of 30… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends | 10 | dividends paid to a non-resident without a permanent establishment in Uzbekistan | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 1… |
| Article 354 allows the tax withheld on dividends paid to a non-resident holding at least 25% of the payer's charter capital to be reduced by tax the payer itself already paid on dividends received from other Uzbek legal entities (an anti-cascading credit, not a different rate). | |||||
| interest | Interest | 10 | interest (проценты) paid to a non-resident without a permanent establishment in Uzbekistan | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 1… |
| A statutory 0% applies instead where the interest falls under row 4 (see interest-investment-loans-banks entry). | |||||
| royalties | Royalties | 20 | royalties paid to a non-resident without a permanent establishment; taxed under the residual 'other income' row, as royalties carry no named rate of their own | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 6… |
| other-income-services | Other income, including services and rents | 20 | all other Uzbekistan-source income of a non-resident under Article 351 not named in rows 1-5 of the Article 353 table - service fees (including management and consulting), rents, capital-gains-type income, etc. | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 6… |
| There is no separate technical-service-fee tax or capital-gains withholding rate: both are taxed as residual 'other income' at 20%. | |||||
| insurance-premiums | Insurance, co-insurance and reinsurance premiums | 10 | insurance premiums under insurance, co-insurance and reinsurance contracts paid to a non-resident | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 2… |
| telecom-freight | International telecommunications and freight | 6 | telecommunications for international communications and international carriage (freight income) paid to a non-resident | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 3… |
| interest-investment-loans-banks | Interest paid by Uzbek banks and lessors to foreign financial institutions on investment-project loans | 0 | income on credits raised to finance investment projects, paid by banks and lessors of Uzbekistan to foreign financial institutions | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 4… |
| A statutory zero rate, not an omission: the row is served with its citation. | |||||
| correspondent-account-services | Correspondent-account and international payment-card settlement services | 0 | income from services connected with opening and maintaining correspondent accounts of resident banks of Uzbekistan and effecting settlements on them, and from settlements via international payment cards | 2020-01-01 | Tax Code (ZRU-599), Art. 353 row 5… |
| A statutory zero rate, not an omission: the row is served with its citation. | |||||
Statutory interest rate
14 percent · in force from 2026-07-29 · Official source: Derived from the Central Bank of Uzbekistan policy rate (this API's UZ… · last verified 8 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| default | Statutory interest on a money obligation in default (ГК ст. 327) | 0 | 14 | Гражданский кодекс Республики Узбекистан, ст. 327 | ГК РУз ст. 327: 'за пользование чужими… |
Income tax rates
12% across 1 band · in force from 2020-01-01 · Official source: Правительственный портал Республики Узбекистан, справка «Ставки налога на… · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | — | 12 |
Statutory social-insurance contributions
0.1–12% across 2 contribution branches · in force from 2026-01-01 · Official source: Налоговый кодекс Республики Узбекистан, раздел XIV "Социальный налог", главa… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| social_tax_standard | Социальный налог — social tax (the former единый социальный платеж / unified social payment), standard rate for employers other than budget organisations | 12 | 0 | 12 | percent | "Расходы работодателя на оплату труда работников" — the employer's expenditure on employee remuneration (art. 403), the taxable base being the sum of the payments listed in art. 371 of the Tax Code (art. 404). NO CEILING and no floor for employees. Expressly outside the object: employer expenditure compensating an employee for harm from a work injury or other damage to health above the limits in art. 369 part 2 item 10; remuneration of individuals engaged for seasonal agricultural cotton-picking, for that work; and the remuneration paid by "Mahalla servis" companies to employees carrying out neighbourhood-improvement work and providing residents with certain legally prescribed socially significant paid services. | UZS |
| EMPLOYER-ONLY AND UNCAPPED. Article 407 says it in terms: the tax is paid out of the EMPLOYER's funds. It is never withheld from the employee and there is no earnings ceiling, so employer social cost in Uzbekistan is a flat 12 % of the whole payroll however large. It is also the… | |||||||
| inps | Обязательные накопительные пенсионные взносы на индивидуальные накопительные пенсионные счета (ИНПС) — mandatory funded pension contribution to the employee's individual accumulative pension account at Xalq Banki | 0.1 | 0.1 | 0 | percent | The employee's income in the form of remuneration for labour that is subject to personal income tax. Accrued only on payments recognised as remuneration for labour and liable to personal income tax — not on social benefits, material assistance or sickness pay. Where part of the employee's income is exempt from personal income tax, the contribution is computed only on the taxable part. | UZS |
| THIS IS NOT AN EXTRA DEDUCTION AND MODELLING IT AS ONE IS THE UZBEK PAYROLL ERROR. The 0,1 % is carved OUT OF the 12 % personal income tax, not added to it: the tax withheld from the employee is reduced by exactly the contribution, so the employee's total burden stays at 12 % of… | |||||||
CBU official exchange rates
11965.51 USD; 4 currencies held · in force from 2026-10-22 · Official source: Central Bank of the Republic of Uzbekistan · last verified 22 Oct 2026 · stale
| currency | rate |
|---|---|
| USD | 11965.51 |
| EUR | 13437.27 |
| GBP | 16029 |
| JPY | 75.78 |
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Compare each figure with the other Asian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions · Official exchange rates
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.