Uzbekistan corporate tax rate
Налог на прибыль — the standard rate on the taxable profit of resident legal entities and of non-residents operating through a permanent establishment, Article 337 of the Tax Code of the Republic of Uzbekistan (new edition, Law № ЗРУ-599 of 30 December 2019, in force from 1 January 2020). Administered by the Tax Committee of the Republic of Uzbekistan.
| Current value | 15 percent |
|---|---|
| In force from | 2020-01-01 |
| Official source | Налоговый комитет Республики Узбекистан (Правительственный портал, раздел «Солиқ»), справка «Ставка налога на прибыль составляет 15%», опубликована 14 декабря 2024 года, со ссылкой на статью 337 Налогового кодекса; ставка установлена Налоговым кодексом в новой редакции (Закон РУз от 30.12.2019 г. № ЗРУ-599), введённым в действие с 1 января 2020 года |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
15% CONFIRMED AND FROZEN TO 2028: the Tax Committee states that profit tax and VAT rates will not be increased before 1 January 2028 (https://gov.uz/ru/soliq/sections/view/23159), and the 2026 tax-policy law (Закон № ЗРУ-1108 от 25.12.2025, in force 01.01.2026) leaves the Article 337 standard rate untouched. Article 337 is a rate SCHEDULE by activity, not one rate with exceptions, so several rates above and below 15% coexist. Verified from the Tax Committee's own publications: 7.5% for small and medium businesses that first moved from turnover tax to profit tax after 1 September 2022 (aggregate income within the relief period not exceeding 10 bn UZS), applied for one or two tax years; 10% for taxpayers carrying on electronic commerce in goods, works and services (raised from 7.5% with effect from 27 December 2024); 0% for three years on profit from selling electricity to the grid from renewable installations up to 100 kW, extended to ten years where a storage system of at least 25% of capacity is fitted; full exemption for publishing and printing activity from 1 Jan 2025 to 1 Jan 2029 where such income is at least 90% of turnover; exemption for non-resident IT-park service providers exporting more than USD 10m a year, 1 Feb 2025 to 1 Jan 2030; catering establishments at half rate to 1 Jan 2028; and the abolition from 2025 of the former 0% rate on export profit. NOT INDEPENDENTLY VERIFIED — DO NOT SERVE AS FACT: the widely repeated proposition that commercial BANKS and certain other sectors pay 20% under Article 337, and the reported increase of the e-commerce/marketplace rate from 10% to 15% from 1 January 2026, could not be confirmed against the statute or an official Tax Committee page within this pass. The blocker is structural (see ACCESS NOTE) and is the single biggest gap in this file. A separate 20% withholding rate on Uzbek-source income of non-residents is a different object from the Article 337 schedule and is not modelled here. Tax period is the calendar year. Below 1,000,000,000 UZS of annual turnover a legal entity is normally on the turnover tax (налог с оборота) and not on profit tax at all. ACCESS NOTE: soliq.uz refuses connections from this fetcher; the Tax Committee's mirror at gov.uz/ru/soliq works. lex.uz serves the whole Tax Code as a single HTML page, so Article 337 lies far past any fetcher's truncation point and its text could not be read — the citation above is therefore the revenue authority stating its own rate, which the spec treats as primary, rather than the statute itself.
Get it programmatically
curl https://asiaref.dev/v1/uz/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/uz/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/uz/corporate-taxOther Uzbekistan series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates