🇺🇿 Uzbekistan
Europe & Central Asia · ISORA participant ·
Uzbekistan employs automated bulk data matching in practice and has statutory controlled foreign company rules. The country does not have interest limitation rules. Tax revenue accounted for 11.0% of GDP in 2023, based on central government figures only.Auto-generated summary of the verified data below; every fact traces to a source on this page.
11.0%
tax-to-GDP, central govt only (2023, World Bank)
5/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | Residents: 12; Non-residents: 12 |
| Headline CIT rate | 15 |
| Standard VAT rate | 12 |
| Headline individual capital gains tax rate | Residents: Capital gains are subject to the normal PIT rate; Non-residents: 12 |
| Headline corporate capital gains tax rate | Residents: Capital gains are subject to the normal CIT rate; Non-residents: 20 |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 5 / NA / NA; Non-resident: 10 / 10 / 20 Starting from 1 April 2022 to 31 December 2028, dividend income of non-resident legal entities from shares in joint stock companies is subject to a reduced WHT rate of 5 % (same as the tax rate applicable to residents), while interest income on bonds is exempt from taxation. |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Automated bulk data matching Yes — documented practice
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Citizenship-based taxation No — power absent
Uzbekistan, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are taxed on their worldwide income; non-residents are taxed on income from sources in Uzbekistan.”
Source: PwC Worldwide Tax Summaries — Uzbekistan, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2025).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Public naming of non-compliant taxpayers Yes — statutory power
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 5 data points
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Not applicable | A CFC is a foreign company or foreign entity without legal personality in which residents of Uzbekistan are controlling persons. Controlling persons are: 1) a resident with >25% direct ownership, or 2) a resident with >10% ownership if all residents together hold >50%. Control also includes the ability to determine distribution of profit. Participation through listed public companies is excluded. |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | Profits are allocated proportionally to the controlling person’s share. If CFC has no financial statements, calendar year applies. Notifications about CFC participation are required (electronic for legal persons, paper optional for individuals). Taxpayer can self-declare as controlling person. |
| Substantial activity requirements · Not applicable | Yes |
| Year of introduction of the controlled foreign company rule · Not applicable | 2022 |
Interest limitation — 20 data points
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | No |
| Is a de minimis threshold present? · Regime 1 | No specific threshold, applies when controlled debt exists |
| Any other exclusions? · Regime 1 | No |
| Exclusions based on payer characteristics? · Regime 1 | No |
| Exclusions based on payment characteristics? · Regime 1 | No |
| Exclusions based on recipient characteristics? · Regime 1 | No |
| Financial accounting measure applied to rule · Regime 1 | Debt-to-equity ratio |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | No |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Not applicable | No |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Gross interest expense |
| Other mechanisms for providing taxpayers with relief where the MNE group has high levels of third party interest expense. · Regime 1 | Uzbekistan does not provide a group ratio rule. Relief is only determined based on the capitalization coefficient applied to controlled debt of the taxpayer. There is no adjustment or allowance for high levels of third-party interest at the group level. Deduction of interest is limited strictly according to domestic thin capitalization rules under Article 310 of the Tax Code. |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Description of interest limitation rule · Regime 1 | Deduction of interest and certain debt-related expenses (including penalties and fines) is limited for controlled debt exceeding certain ratios of equity. Controlled debt includes debt owed to foreign shareholders (>20% ownership), related parties, or entities providing guarantees. Interest deduction is capped based on a capitalization coefficient calculated at the end of each reporting period. |
| Type of interest limitation rule · Regime 1 | Thin capitalization / controlled debt limitation |
| Financial ratio referenced · Regime 1 | 3:1 (general), 13:1 for banks and leasing-only taxpayers |
| Is the rule is applicable to third party debt? · Regime 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | No |
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 100 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 100 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 99.96801188130124 |
| Population per FTE | 2024 | 3468.981015073459 |
| Labor force per FTE | 2024 | 1333.170959740508 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 6.006666666666667 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 18.08511770534064 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 47.05842826594939 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 44.10010475815491 |
| CIT arrears as percentage of CIT collected | 2024 | 8.23412220145523 |
| PIT arrears as percentage of PIT collected | 2024 | 3.711032496201432 |
| PAYE arrears as percentage of PIT collected | 2024 | 4.07049119316472 |
| VAT arrears as percentage of VAT collected | 2024 | 16.41216195186256 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 100 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 1.415236147 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 2.435768955 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 100 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 7.275526994149223 |
| Audit hit rate | 2024 | 30.37750744267004 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | — |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 0 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 1 |
| On-time filing rate % - CIT | 2024 | 94.73214233942745 |
| On-time filing rate % - PIT | 2024 | 98.39632423428534 |
| On-time filing rate % - VAT | 2024 | 96.48963985492985 |
| On-time filing rate % - PAYE | 2024 | 97.75103517680589 |
| Administration pre-fills PIT returns or assessments | 2024 | 0 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2022 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2022 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2022 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: School and university fees | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2021 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Interest on loans and mortgages | 2021 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 1 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 100 |
| Percentage of payments received electronically-By value of payments | 2024 | 100 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 1 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 1 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 1 |
| Administration undertakes fully automated compliance checks - compliance issues automatically communicated to taxpayer | 2022 | 1 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 0 |