Uzbekistan Corporate Income Tax
Detailed corporate income tax rates and rules for Uzbekistan in 2026.
Corporate TaxUZS
Uzbekistan's standard corporate income tax rate is 15%. Banks pay 20%. Companies in Free Economic Zones and certain priority sectors benefit from tax exemptions and holidays. Small businesses with turnover below threshold may use a simplified tax regime.
Standard Rate
15%
Additional Notes
Uzbekistan offers significant tax incentives including tax-free periods in Free Economic Zones, IT Park benefits, and special regimes for various investment projects.
How Uzbekistan Corporate Tax compares
Uzbekistan’s corporate tax rate of 15% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
Uzbekistan
15%
Asia average
19.7%
Global average
22.2%
