Tax Rates in Uzbekistan (2026): Income Tax, Corporate Tax & VAT
Headline tax rates that matter when you buy, rent out or hold property through a company in Uzbekistan, with their history and a comparison with Asia.
- Top personal income tax rate
- 12.0%
- 2024
- Corporate income tax rate
- 15.0%
- 2026
- VAT / sales tax (standard rate)
- 12.0%
- 2026
Tax rate history in Uzbekistan
Current headline rates
| Indicator | Value | Year | Change | Source |
|---|---|---|---|---|
| Top personal income tax rateHighest statutory marginal rate on personal income | 12.0% | 2024 | ±0.0 pp vs 2023 | Trading Economics |
| Corporate income tax rateHeadline statutory corporate income tax rate | 15.0% | 2026 | ±0.0 pp vs 2024 | PwC Worldwide Tax Summaries |
| VAT / sales tax (standard rate)Standard value-added or sales tax rate | 12.0% | 2026 | ±0.0 pp vs 2024 | PwC Worldwide Tax Summaries |
| Year | Top personal income tax rate | Corporate income tax rate | VAT / sales tax (standard rate) |
|---|---|---|---|
| 2026 | — | 15.0% | 12.0% |
| 2024 | 12.0% | 15.0% | 12.0% |
| 2023 | 12.0% | 15.0% | 15.0% |
| 2022 | 12.0% | 15.0% | 15.0% |
| 2021 | 12.0% | 7.5% | 15.0% |
| 2020 | 12.0% | 7.5% | 20.0% |
| 2019 | — | 7.5% | 20.0% |
| 2018 | 23.0% | 7.5% | 20.0% |
| 2017 | 23.0% | 7.5% | 20.0% |
| 2016 | 23.0% | 7.5% | 20.0% |
Property-specific taxes (transfer tax or stamp duty, annual property tax, capital gains on sale and withholding on rent paid to non-residents) vary by region and buyer status and are not included in these headline figures.
Uzbekistan vs Asia: tax comparison
| Country | Top personal income tax rate | Corporate income tax rate | VAT / sales tax (standard rate) |
|---|---|---|---|
| Uzbekistan | 12.0% | 15.0% | 12.0% |
| Kazakhstan | 15.0% | 20.0% | 16.0% |
| Kyrgyzstan | — | — | 12.0% |
| Armenia | 20.0% | 18.0% | 20.0% |
| Azerbaijan | 25.0% | 20.0% | 18.0% |
| Bangladesh | 30.0% | 27.5% | 15.0% |
| Cambodia | 20.0% | 20.0% | 10.0% |
| China | 45.0% | 25.0% | 13.0% |
| Cyprus | 35.0% | 15.0% | 19.0% |
| Georgia | 20.0% | 15.0% | 18.0% |
| Hong Kong | 16.0% | 16.5% | 0.0% |
| India | 42.7% | 34.9% | 18.0% |
Related
Current rates: PwC Worldwide Tax Summaries (taxsummaries.pwc.com), as last reviewed by PwC. Earlier years: Trading Economics. Rates are statutory headline rates; surcharges, regional taxes and special regimes may apply.