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Uzbekistan Capital Gains Tax

Detailed capital gains tax rates and rules for Uzbekistan in 2026.

Capital GainsUZS

Capital gains for individuals are included in taxable income at the flat 12% rate. Corporate capital gains are taxed at the standard 15% rate. Property transfer taxes also apply.

Standard Rate

12%

How Uzbekistan Capital Gains compares

Uzbekistan’s capital gains tax rate of 12% is the 111th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.

Uzbekistan
12%
Asia average
13.9%
Global average
13.8%

Countries with a similar capital gains rate

Uzbekistan Capital Gains FAQ