Tax authorities
Ministry of Finance
Mustakillik Square, 5
Tashkent
Tel: +998 71 133 70 73
Fax: +998 71 144 56 43
Website: www.mf.uz
The State Tax Committee
Abdullah Kadiriy Street 13-a
Tashkent
Tel: +998 71 144 98 98
Fax: +998 71 144 89 12
Website: www.soliq.uz
Tax rates at a glance
(As of September 2009)
| Corporate profits tax rate (%) |
10(a) |
| Capital gains tax rate (%) |
10(a) |
| Permanent establishment tax rate (%) |
10(a) |
| Branch profits tax rate (additional tax) (%) |
10(b) |
Withholding Tax (%) |
(c) |
| Dividends |
10(d) |
| Interest |
10(d) |
| Royalties from patents, know-how, etc. |
20(e) |
Net operating losses (Years) |
|
| Carryback |
0 |
| Carryforward |
5 |
(a) This is the general corporate profits tax rate. For commercial banks, the rate is 15%.
(b) This tax is imposed on the net profits of permanent establishments after deduction of the profits tax.
(c) The withholding taxes are generally considered to be final taxes.
(d) The withholding tax is imposed on payments to Uzbek companies and individuals and to foreign companies without a permanent establishment in Uzbekistan.
(e) The withholding tax is imposed on payments to foreign companies without a permanent establishment in Uzbekistan.
Source: Ernst & Young