Uzbekistan Tax Calculator (2026)
Income tax rates and take-home pay for Uzbekistan
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 (PIT) rate of 12% on employment income for resident employees. There are no progressive tax brackets; all employment income is taxed at this single rate regardless of how much you earn.
Do I pay social tax as an employee in Uzbekistan?
No, social tax in Uzbekistan is paid only by employers, not by employees. It does not reduce your take-home salary, so your net pay is calculated based solely on the 12% PIT deduction.
Are there any personal tax deductions or allowances available to reduce my taxable income?
Standard employees in Uzbekistan do not have access to personal deductions or allowances that reduce taxable employment income. Special status holders, such as veterans, disabled persons, or women with multiple children, may qualify for allowances, but these do not apply to a standard employee.
Do I need to pay local or regional income taxes in Uzbekistan?
No, Uzbekistan does not have local or subnational personal income taxes. The only income tax you pay as an employee is the national 12% PIT rate, 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 31 December 2028. However, this calculator focuses on employment income taxation, which remains subject to the standard 12% PIT rate.
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