Business Expenses


Uzbekistan conducts a consistent policy to consolidate the legal-treaty basis with other countries in the sphere of taxation. To dateUzbekistan signed 50 treaties on avoiding the double taxation and income and capital tax evasion.

These treaties are based on the model of treaty elaborated by OECD and are related to legal entities' income tax, physical entities'income tax, as well as the property tax. In accordance with the Article 4 of the Tax Code of the Republic of Uzbekistan the aforementioned agreements as international documents enjoy priority over the national legislation norms.

Treaties on avoiding double taxation and preventing tax evasion

Country to have signed treaty

Date of Treaty Taking Effect

Country to have signed treaty

Date of Treaty Taking Effect

1. Austria

August 1, 2001

26. Lithuania

November 11, 2002

2. Azerbaijan

November 2, 1996

27. Luxembourg

September 02, 2000

3. Bahrain

Signed June 5, 2009

28. Malaysia

August 10, 1999

4. Belarus

January 11, 1997

29. Moldova

November 28, 1995

5. Belgium

July 8, 1999

30. Netherlands

May 27, 2002

6. Bulgaria

October 21, 2004

31. United Arab Emirates

October 26, 2007

7. Hungary

Signed April 17, 2008

32. Oman

March 30, 2009

8. Vietnam

August 16, 1996

33. Pakistan

September 12, 1996

9. Germany

December 14, 2001

34. Poland

April 29, 1995

10. Greece

January 15, 1999

35. Portugal

Signed September 14, 2001

11. Georgia

October 20, 1997

36. Russian Federation

July 27, 1995

12. Egypt

Signed September 21, 1999

37. Romania

October 17, 1997

13. Israel

March 9, 1999

38. Saudi Arabia

March 9, 2006

14. India

January 25, 1994

39. Slovakia

October 20, 2003

15. Indonesia

November 11, 1998

40. United Kingdom of Great Britain and Northern Ireland

June 10, 1995

16. Jordan

Signed November 23, 2010

41. Singapore

November 28, 2008

17. Iran

January 18, 2005

42. Thailand

July 21, 1999

18. Italy

May 26, 2004

43. Turkmenistan

November 27, 1996

19. Kazakhstan

April 21, 1997

44. Turkey

September 30, 1997

20. Canada

September 14, 2000

45. Ukraine

July 13, 1995

21. China

July 3, 1996

46. Finland

February 7, 1999

22. Republic of Korea

December 25, 1998

47. France

October 1, 2003

23. Kuwait

May 3, 2006

48. CzechRepublic

January 15, 2001

24. Kyrgyzstan

March 17, 2000

49. Switzerland

August 15, 2003

25. Latvia

October 23, 1998

50. Japan

November 27, 1986

Source: State Tax Committee of the Republic of Uzbekistan. Website:

The agreement on establishing free trade zone is a multilateral treaty and legal basis of the regional trade on preferential terms. Thefree trade regime shall be introduced between the states with which such agreements are signed, i.e. engaging in a duty free trade, aswell as abolition of tariff and non-tariff restrictions in mutual trade.

In the most favoring regime the countries provide one another no less favorable conditions in the sphere of economic, trade andother relations, which they provide or shall provide in future to any third party. The most favoring regime envisages customs preferences and benefits with regard to domestic taxation and duties which are levied on production, treatment and handling of importedgoods, etc.

About specialized foreign trade company UZTADBIRKOREKSPORT

The Specialized Foreign Trade Company UZTADBIRKOREKSPORT was established by the Decree of the President of the Republic of Uzbekistan "On additional measures to form most favorable business environment for further development of small business and private entrepreneurship" of August 24, 2011.

The main tasks of the company are as follows:

-        assisting small business and private entrepreneurship in exporting their products on the direct export contracts, as well as through trade houses to be established abroad;

-        pre-export financing under bail of export contracts in force for realization of products of small businesses and private entrepreneurship;

-        carrying out supplies on the orders of small businesses and private entrepreneurship entities related to technological equipment, spare parts, components, raw and materials not produces in Uzbekistan;

-        assisting small business enterprises in certification of export products, conducting advertising events, organization and participation in international fairs and exhibitions, as well as offering information and consultation services to small businesses and private entrepreneurship entities.

Contact information: 107,

Mustakillik Avenue, Tashkent
, Telephones: (99871) 238-54-80, 238-53-94 Fax: 140-05-03; 140-04-50

E-mail:; Web:

The Countries with which Uzbekistan enjoys Free Trade Regime

1. Belarus

6. Russian Federation

2. Georgia

7. Turkmenistan*

3. Kazakhstan

8. Ukraine

4. Kyrgyzstan

9. Tajikistan

5. Moldova

10. Azerbaijan

*) The import customs duties shall not be applied to commodities on mutually agreed list in line with bilateral agreements.

Most-favored Nation status


1. Austria

24. Lithuania

2. Bangladesh

25. Malta

3. Belgium

26. Luxembourgh

4. Bulgaria

27. Netherlands

5. UK

28. Portugal

6. Hungary

29. Pakistan

7. Vietnam

30. Poland

 8.Germany 31. Singapore**
 9.Greece 32.Slovenia
 10.Denmark 33.Romania
 11.Egypt 34.Slovakia
 12.Israel 35.USA
 13.India 36.Turkey
 14.Indonesia 37.Finland
 15. Iran  38.France
 16.Ireland 39.CzechRepublic
 17.Spain 40.Switzerland
 18.Italy 41.Sweden
 19.Jordan 42.Estonia
 20.Cyprus 43.Japan
 21.Korea 44.Saudi Arabia
 22.China 45.Malaysia

*) Only with regard to goods indicated in the Annex 2 of the Executive protocol to the Memorandum of Understanding on providing preferences in mutual trade between the Government of the Republic of Uzbekistan and the Government of the Islamic Republic of Iran of June 17,2003 signed on January 4, 2005 in Tashkent.

**) Only with regard to goods indicated in the Annex A to the Agreement between the Government of the Republic of Uzbekistan and the Government of the Republic of Singapore on the main directions of economic and humanitarian cooperation signed on January 25,2007 in Singapore.


The Chamber of Commerce and Industry of the Republic of Uzbekistan renders assistance in establishing the business ties between entrepreneurs and their foreign partners by way of hosting business forums, cooperative stock exchanges, roundtables and exhibitions. The Chamber grants its members an opportunity to receive consultations on engaging in foreign trade operations, registering the export and import contracts, confirming prices for exported goods, etc. The foreign representation offices and trade houses of the Chamber in 20 countries around the world assist in exports of products of small businesses. The foreign locations of its offices and trade houses include China, Russia, Japan, CzechRepublic, Canada, United States, Spain, Republic of Korea, Italy, Germany, Oman, Singapore and Switzerland.

In 2011 the Chamber rendered a direct assistance in organizing 102 visits of foreign delegations to Uzbekistan, helped in establishment of 44 enterprises with participation of foreign capital, including 17 joint ventures and 27 foreign companies, as well as assisted 204 enterprises in searching and procuring mini-technologies and equipment worth in total 14.5 million US dollars. With an aim to assist exports of domestic products, the Chamber has organized 52 cooperative stock exchanges with participation of 2790 Uzbek entrepreneurs and 881 representatives of foreign business circles. On the outcomes of hosted events, the Chamber rendered a direct assistance to 91 domestic enterprises on exports of products from Uzbekistan worth more than 108.1 million US dollars.

MFERITMEDEF InternationalInternational Business CenterGov.uzPress ServiceOliy MajlisUzASARIO