Country tax profile · 2026
Uzbekistan income tax
How Uzbekistan taxes income
Uzbekistan taxes personal income at rates up to 12%. Residents are taxed on worldwide income at a flat 12%; non residents only on Uzbek source income.
Compiled by MyNomadWorld for Uzbekistan and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Uzbekistan's income tax compares
Uzbekistan's top income tax of 12% is the 162nd highest of the 197 countries we track, against a global average of 27.9% and a Asia average of 23.4%.
Countries with a similar income tax
Macau (12%) · Tajikistan (12%) · Moldova (12%) · Palau (12%) · Belarus (13%) · Bolivia (13%)
Who is a tax resident of Uzbekistan?
Resident if present in Uzbekistan 183+ days in any 12-month period beginning or ending in the tax year (or more days there than in any other country). Early residency via long-term labour contract.
Related Uzbekistan taxes
Moving to Uzbekistan?
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What is the income tax rate in Uzbekistan?
Uzbekistan taxes personal income at rates up to 12%. Residents are taxed on worldwide income at a flat 12%; non residents only on Uzbek source income.