Uzbekistan Personal Income Tax
Detailed personal income tax rates and rules for Uzbekistan in 2026.
Uzbekistan imposes a flat 12% personal income tax on all taxable income for residents (reduced from previous progressive rates in 2019). Non-residents are taxed at 20% on Uzbekistan-sourced income. The flat rate was introduced as part of comprehensive tax reforms to simplify the system and improve compliance.
| Income Range (UZS) | Tax Rate |
|---|---|
| сўм 0+ | 12% |
Filing Deadline
April 1 (annual declaration for individuals with non-employment income)
Residency Rule
An individual present in Uzbekistan for 183 days or more in a 12-month period is a resident. Residents are taxed on worldwide income.
Additional Notes
Uzbekistan's 2019 tax reform was one of the most significant in the region, reducing and flattening personal income tax, cutting corporate tax rates, and unifying social contributions.
How Uzbekistan Income Tax compares
Uzbekistan’s top personal income tax rate of 12% is the 164th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
