12%. Tax base: Gross salary (no general allowance; exemptions — arts 378, 380). Applies to: Individuals (employees). Source: SK 371-395 moddalar

15%. Tax base: Revenue − costs. Applies to: Legal entities (LLC, JSC, unitary enterprises). Source: SK 296-343 moddalar

VAT (value added tax) — Rate

12%. Tax base: Taxable turnover. Applies to: VAT-registered companies and sole traders. Source: SK 238-295 moddalar

12% (public sector: 25%). Tax base: Payroll fund. Applies to: Employers — on the payroll fund. Source: SK 396-408 moddalar

Property tax — Rate

Individuals: 0.36–0.64% (homes), 1.5% (business); legal entities: 1.5%. Tax base: Individuals — cadastral value (at least UZS 42 million for homes); legal entities — average annual residual value. Applies to: Owners of homes and other real estate — individuals and legal entities. Source: SK 412, 415, 420, 422-moddalar

Companies 31.8–319 mln UZS/ha; individuals 297–1,856 UZS/m². Tax base: Area × the region’s base rate × the local coefficient (2026). Farmland — 0.95% of the standard value. Applies to: Landowners. Source: SK 429, 437-moddalar

Water resources tax — Rate

UZS 749/m³ (surface), UZS 910/m³ (groundwater) — companies, 2026. Tax base: Volume of water used. Applies to: Users of natural water resources. Source: SK 445-modda

Turnover tax — Rate

Sole traders 1%; companies 4% (retail: 2% or 1% depending on the area). Tax base: Annual turnover (up to 12,000 BHM — UZS 5.28 bn). Applies to: Sole traders and companies with annual income up to 12,000 base units (unless they chose VAT and profit tax). Source: SK 461, 467-moddalar; PF-100 (26.05.2026)

Pension fund — Rate

0.1%. Tax base: The employee’s gross salary (within the income tax). Applies to: Employees — the employer withholds it from the income tax and transfers it to the funded pension account. Source: SK 385-modda 7-qism; Qonun 702-II

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Tax rates — Uzbekistan, 2026

Eight main taxes and the pension contribution: rate, base, who pays and the Tax Code article. Every row links to the original text on lex.uz.

Income tax
12%
Tax base:
Gross salary (no general allowance; exemptions — arts 378, 380)
Applies to:
Individuals (employees)
SK 371-395 moddalar
Profit tax
15%
Tax base:
Revenue − costs
Applies to:
Legal entities (LLC, JSC, unitary enterprises)
SK 296-343 moddalar
VAT (value added tax)
12%
Tax base:
Taxable turnover
Applies to:
VAT-registered companies and sole traders
SK 238-295 moddalar
Social tax
12% (public sector: 25%)
Tax base:
Payroll fund
Applies to:
Employers — on the payroll fund
SK 396-408 moddalar
Property tax
Individuals: 0.36–0.64% (homes), 1.5% (business); legal entities: 1.5%
Tax base:
Individuals — cadastral value (at least UZS 42 million for homes); legal entities — average annual residual value
Applies to:
Owners of homes and other real estate — individuals and legal entities
SK 412, 415, 420, 422-moddalar
Land tax
Companies 31.8–319 mln UZS/ha; individuals 297–1,856 UZS/m²
Tax base:
Area × the region’s base rate × the local coefficient (2026). Farmland — 0.95% of the standard value
Applies to:
Landowners
SK 429, 437-moddalar
Water resources tax
UZS 749/m³ (surface), UZS 910/m³ (groundwater) — companies, 2026
Tax base:
Volume of water used
Applies to:
Users of natural water resources
SK 445-modda
Turnover tax
Sole traders 1%; companies 4% (retail: 2% or 1% depending on the area)
Tax base:
Annual turnover (up to 12,000 BHM — UZS 5.28 bn)
Applies to:
Sole traders and companies with annual income up to 12,000 base units (unless they chose VAT and profit tax)
SK 461, 467-moddalar; PF-100 (26.05.2026)
Pension fund
0.1%
Tax base:
The employee’s gross salary (within the income tax)
Applies to:
Employees — the employer withholds it from the income tax and transfers it to the funded pension account
SK 385-modda 7-qism; Qonun 702-II

Tax	Rate	Tax base	Applies to	Source
Income tax	12%	Gross salary (no general allowance; exemptions — arts 378, 380)	Individuals (employees)	SK 371-395 moddalar
Profit tax	15%	Revenue − costs	Legal entities (LLC, JSC, unitary enterprises)	SK 296-343 moddalar
VAT (value added tax)	12%	Taxable turnover	VAT-registered companies and sole traders	SK 238-295 moddalar
Social tax	12% (public sector: 25%)	Payroll fund	Employers — on the payroll fund	SK 396-408 moddalar
Property tax	Individuals: 0.36–0.64% (homes), 1.5% (business); legal entities: 1.5%	Individuals — cadastral value (at least UZS 42 million for homes); legal entities — average annual residual value	Owners of homes and other real estate — individuals and legal entities	SK 412, 415, 420, 422-moddalar
Land tax	Companies 31.8–319 mln UZS/ha; individuals 297–1,856 UZS/m²	Area × the region’s base rate × the local coefficient (2026). Farmland — 0.95% of the standard value	Landowners	SK 429, 437-moddalar
Water resources tax	UZS 749/m³ (surface), UZS 910/m³ (groundwater) — companies, 2026	Volume of water used	Users of natural water resources	SK 445-modda
Turnover tax	Sole traders 1%; companies 4% (retail: 2% or 1% depending on the area)	Annual turnover (up to 12,000 BHM — UZS 5.28 bn)	Sole traders and companies with annual income up to 12,000 base units (unless they chose VAT and profit tax)	SK 461, 467-moddalar; PF-100 (26.05.2026)
Pension fund	0.1%	The employee’s gross salary (within the income tax)	Employees — the employer withholds it from the income tax and transfers it to the funded pension account	SK 385-modda 7-qism; Qonun 702-II

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

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