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%