Tax authorities
State Tax Committee of the Republic of Uzbekistan
13A, Abdulla Kadiriy str., Tashkent, Republic of Uzbekistan, 100011
Tel: +998 (71) 244-9716, +998 (71) 244-8912
Email: org@soliq.uz
Website: www.soliq.uz
Tax rates at a glance
(As of December 1 2010)
| Corporate Profits Tax |
9% |
| Capital Gains Tax |
9% |
| Permanent Establishment Tax |
9% |
| Branch Profits Tax Rate (Additional Tax) |
10% |
Withholding Tax |
|
| Dividends |
10% |
| Interest |
10% |
| Royalties from Patents, Know-how, etc. |
20% |
Net Operating Losses (Years) |
|
| Carryback |
0 |
| Carryforward |
5 |
- This is the general corporate profits tax rate. For commercial banks, the rate is 15%.
- Permanent establishment tax is imposed on the net profits of permanent establishments after deduction of the profits tax.
- The withholding taxes are generally considered to be final taxes.
- Withholding tax on dividends and interest is imposed on payments to Uzbek companies and individuals and to foreign companies without a permanent establishment in Uzbekistan.
- Withholding tax on royalties from patents, know-how etc. is imposed on payments to foreign companies without a permanent establishment in Uzbekistan.
Source: Ernst & Young