Ernst & Young LLC
Inconel Business Center
Mustaqillik Str., 75
Tel: +998 71 140 6482
Country Tax Leader
Doniyorbek S. Zulunov
Tel: +7 727 259 7209
|Corporate profits tax||8%|
|Local tax rate||0%|
|Capital Gains Tax||7.5%|
|Permanent establishment tax||7.5%||A|
|Net Operating Losses (years)|
|Royalties from, for example, patents, know-how||20%||D|
A) This tax is imposed on the net profits of permanent establishments after deduction of the profits tax.
B) The withholding taxes are generally considered to be final taxes.
C) The withholding tax is imposed on payments to Uzbek companies and individuals and to foreign companies without a permanent establishment in Uzbekistan.
D) The withholding tax is imposed on payments to foreign companies without a permanent establishment in Uzbekistan.