Uzbekistan Tax Calculator (2026)
Income tax rates and take-home pay for Uzbekistan
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Uzbekistan Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Employment income | UZS 0+ | 12.0% |
Key Facts
Tax Year
2025
Currency
UZS
Top Rate
12.0%
Brackets
1 bracket
Allowance
None
Social Contributions
0 items
Assumptions
- · Model assumes resident employee status, taxed on employment income at 12% PIT rate.
- · Social Tax (ST) is an employer-only charge and excluded from employee net salary calculation.
- · No local personal income taxes exist in Uzbekistan.
- · No personal deductions or standard deductions are available under Uzbek law for employment income.
- · No personal tax credits or allowances are modeled for a standard employee without special status (e.g., not a veteran, disabled person, widow/widower with children, or woman with many children).
- · Dividend income exempt from PIT for period 1 April 2022 to 31 December 2028; model assumes employment income only.
- · No subnational or local taxes apply.
- · VAT and property taxes are excluded as they apply to consumption and asset ownership, not salary.
Frequently asked questions
What is the income tax rate in Uzbekistan for employees?
Uzbekistan has a flat personal income tax rate of 12% on employment income for resident employees. This is a single flat rate that applies to all salary and employment earnings, with no progressive tax brackets.
Are there deductions or tax credits available for employees in Uzbekistan?
No personal deductions or standard deductions are available under Uzbek law for regular employees. Additionally, there are no personal tax credits or allowances for standard employees unless you have special status such as being a veteran, disabled person, or a woman with multiple children.
Do I need to pay social security contributions as an employee in Uzbekistan?
Social Tax is an employer-only obligation in Uzbekistan and is not deducted from your employee salary. As an employee, you are only responsible for the 12% personal income tax on your gross employment income.
Are there regional or local income taxes in Uzbekistan?
No, Uzbekistan has no subnational or local personal income taxes. The 12% national rate applies uniformly across the entire country regardless of which region you work or live in.
Is dividend income taxed in Uzbekistan?
Dividend income is currently exempt from personal income tax in Uzbekistan through December 31, 2028. However, employment income remains subject to the standard 12% personal income tax rate.
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