Uzbekistan Withholding tax rates
Uzbekistan Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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