Uzbekistan income tax rates
Налог на доходы физических лиц — a SINGLE FLAT rate on the taxable income of resident individuals, including employment income, under Article 381 of the Tax Code of the Republic of Uzbekistan (new edition, Law № ЗРУ-599 of 30 December 2019). Withheld at source by the payer (tax agent); individuals self-declare income not withheld at source. Residence is presence in Uzbekistan for more than 183 calendar days in any rolling 12 months.
| Current value | 1 entries — see the API for the full schedule |
|---|---|
| In force from | 2020-01-01 |
| Official source | Правительственный портал Республики Узбекистан, справка «Ставки налога на доходы физических лиц»: «Доходы граждан Республики Узбекистан (резидентов) подлежат налогообложению и удержанию НДФЛ по стандартной ставке 12%», доходы в виде дивидендов и процентов — 5%; правовое основание — статья 381 Налогового кодекса Республики Узбекистан (Закон РУз от 30.12.2019 г. № ЗРУ-599, введён 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
STILL FLAT — CONFIRMED. Uzbekistan has kept the single 12% rate on general and employment income; there is no progressive band structure, no zero-rate threshold and no surcharge, and the 2026 tax-policy law (Закон № ЗРУ-1108 от 25.12.2025) did not introduce one. This makes Uzbekistan the outlier among its neighbours — Kazakhstan abandoned its flat 10% for a two-band progressive scale on 1 January 2026 — so do NOT pattern-match a Central Asian progressive scale onto this file. PRESSURE TO CHANGE EXISTS BUT HAS NOT LANDED: the IMF recommended in 2025 that Uzbekistan move to a progressive personal income tax, the proposal was publicly contested, and the 2026–2028 budget message preserved the flat rate. Treat any future 'Uzbekistan introduces progressive PIT' report as unconfirmed until an ЗРУ-numbered amendment to Article 381 appears on lex.uz. RATES OUTSIDE THE FLAT BAND (from the same government reference): 5% on dividends and interest paid to residents; 10% on dividends and interest paid to non-residents; 20% on income of non-resident individuals from employment or other contracts. THE SEPARATE SOCIAL TAX IS THE THING PEOPLE CONFUSE WITH THIS RATE: социальный налог (Section on social tax in the Tax Code) is levied on the EMPLOYER on the payroll — it is not withheld from the employee and is not part of the 12% — at a general rate of 12% with 25% for budget-financed organisations, and individual entrepreneurs pay a fixed amount denominated in BHM rather than a percentage. Because the general social tax rate is numerically also 12%, a naive gross-to-net calculation can double-count or mistake one for the other: the employee pays 12% NDFL out of gross, the employer pays social tax on top of gross. THESE SOCIAL-TAX RATES ARE NOT VERIFIED FROM A PRIMARY SOURCE in this pass and must not be served as fact from this file. Note also that Закон № ЗРУ-1108 abolished the fixed-amount NDFL payment procedure with effect from 1 January 2026, which affects certain self-employed categories but not the 12% rate. ACCESS NOTE: as with VAT and profit tax, Article 381 itself could not be machine-read — lex.uz renders the entire Tax Code on one page and truncates; soliq.uz refuses connections. The citation is the state's own published reference on the government portal.
Get it programmatically
curl https://asiaref.dev/v1/uz/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/uz/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/uz/income-taxOther Uzbekistan series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate