Investment Guide

Tax and Accounting Systems


In the latest review of changes in the legislative framework of the Republic of Uzbekistan would like to note about the effective tax rate applicable on the territory of the Republic of Uzbekistan.

The tax system of Uzbekistan consists of two modes: the single tax and general tax regime. Single tax payers are micro and small enterprises, and enterprises of trade and catering, legal entities in the implementation of the lottery, sweepstakes and other games based on risk.  

 According Law of the Republic of Uzbekistan On guarantees of freedom of entrepreneurial activity Subjects of small enterprises are as follows:

individual entrepreneurs;

micro-firms which annual average number of workers employed  (i) in production  sector -  is not  more than  twenty persons,  (ii) in the sphere of services and other non-production sectors - not more than ten persons, (iii) involved  in wholesale, retail  trade and catering  - not more than five persons;

small enterprises which annual average number of workers involved in:

light and food industry, metal-processing and  instrument-making industry, woodworking  industry, furniture industry and industry of building materials - not more than  one  hundred persons; machine- building, metallurgy, fuel-energy and chemical industry, production and processing of agricultural  products, construction and  other production domain - not more than fifty persons;

science, science servicing, transport, communication, sphere of services (with  the exception on insurance companies), commerce, catering and other non-production  domain  -  not more than twenty persons.

Other companies fall under the general tax regime. Also, there are taxes that are paid actors both tax regimes. Below is invoked schematic table of the tax system of the Republic of Uzbekistan, as well as tax rates. 

Basic taxes and charges levied in the Republic of Uzbekistan in 2016

Flat tax for micro firms and small enterprises

General Taxation Scheme

Taxes paid in both schemes


Corporate Tax (all companies except mentioned below:


Excise tax

from 2% and more

Commercial banks


Legal entities, receiving revenues from holding an auctions, mass entertainment events by attracting of legal and physical entities (including non-residents), which are having a license for  tour-concert activity


Value-added Tax on manufacturing goods


Mineral Resource Development Tax

from 3% up to 30%

Water Resource Tax for all industrial enterprises

1m 3 groundwater 71,2; surface water- 90,4 soum


Flat Social Fee



Property Tax


Taxes on Non-Residents Income at the Source of Payment


Land Tax

depending on lands (quality of locality)

Tax on Dividends


Improvement and Social Infrastructure Development Tax


Value-added Tax on Imported Goods


Contributions to non-budget Fund lyceum for reconstruction, complete overhaul and equipment of  comprehensive secondary schools, vocational colleges, academic lyceums and medical institutions under the Ministry of Finance


Contributions to the Republican Road Fund


Contributions to the Pension Fund


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