Uzbekistan Withholding tax rates
Uzbekistan Withholding tax rates: no single figure applies. The 8 withholding taxes held run from 0% to 20%, cited to Tax Code of the Republic of Uzbekistan (new edition, Law No. ZRU-599 of 30 December 2019, in force 1 January 2020), Article 353 'Солиқ ставкалари' / 'Налоговые ставки' (Tax rates), official consolidated text on Lex.uz (National database of legislation), in force since 1 Jan 2020. Last checked against the official source on 10 Aug 2026.
Official source: Tax Code of the Republic of Uzbekistan · Last checked 2026-08-10 · source fingerprint
The tax Uzbekistan withholds at source on income of non-residents without a permanent establishment - dividends and interest, insurance premiums, international telecommunications and freight, and a residual rate covering royalties, services and all other Uzbekistan-source income, plus two statutory zero-rate categories - each at its domestic statutory rate before any double-tax treaty relief. Set by Article 353 of the Tax Code (new edition of 30 December 2019, Law No. ZRU-599); administered by the Tax Committee (soliq.uz).
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| Current value | 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 December 2019, in force 1 January 2020), Article 353 'Солиқ ставкалари' / 'Налоговые ставки' (Tax rates), official consolidated text on Lex.uz (National database of legislation) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Article 353 sets a six-row rate table for non-resident income taxed at the source of payment - 10%, 6%, 0% and a residual 20% - and a caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. Note in particular that royalties and service fees carry no named rate of their own: they fall into the residual 'other income' row at 20%. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them (Uzbekistan has over 50 treaties in force), but relief is conditional on tax-residence certification and beneficial ownership under Articles 357-358 of the Code, and applying a treaty is a legal determination rather than a lookup. We do NOT serve treaty rates. Separately, domestic law itself currently exempts dividends on shares of joint-stock companies held by individuals (resident and non-resident) for 1 April 2022 - 31 December 2028; that temporary personal-income-tax exemption is not reflected in the corporate rate table served here. The rates in the table were verified verbatim from the official Uzbek-language consolidated text on Lex.uz (article anchor 4686552); the Russian-language official text is Lex.uz doc 4674893. The six rates have been in the table since the new-edition Code took effect on 1 January 2020, so the series effective_from is 2020-01-01. Rates do not apply to income attributable to a non-resident's permanent establishment in Uzbekistan.
Get it programmatically
curl https://asiaref.dev/v1/uz/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/uz/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/uz/withholding-taxOther Uzbekistan series: CBU policy rate (asosiy stavka / основная ставка) · VAT standard rate (НДС / QQS) · VAT registration threshold · minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate profit tax standard rate (налог на прибыль) · statutory interest rate · income tax rates · Statutory social-insurance contributions · CBU official exchange rates
The same figure elsewhere: Vietnam · Bahrain · Bangladesh · China · Hong Kong · all 28