Tax & Finance
Personal income tax
The Uzbek government guidance on individual income tax rates states that income of resident individuals is taxed at 12%. It separately states a 5% rate for dividends and interest paid to residents. The government's tax overview for foreign workers lists 20% for nonresidents and a 6% rate for qualifying highly skilled foreign workers. The latter is a defined category, not a general benefit for every expatriate.
Tax residence and VAT
The government tax overview says a person permanently residing in Uzbekistan or staying for at least 183 days within a qualifying 12-month period is treated as a tax resident. It lists a general VAT rate of 12%, with a 0% rate for certain supplies. Check the precise treatment of your income and any treaty with the tax authority or a qualified adviser before relying on a rate.
What this article cannot calculate
A universal net salary from a €90,000 gross salary cannot be calculated from the rates above alone. Residency, income type, employment structure, withholding, social tax and any applicable treaty can change the result. We have removed the earlier effective-rate and net-pay estimates because their underlying calculation and source were not documented.
Frequently asked questions
Is Uzbekistan's resident personal income tax progressive?
The government guidance cited above states a 12% rate for resident individuals. The earlier description of a progressive rate schedule was incorrect.
Do all foreign workers receive a reduced rate?
No general reduced rate for all foreign workers is established by the cited guidance. It lists a 6% rate only for a defined highly skilled foreign workforce category.
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About the author
António Mira is the founder of whereTOemigrate. For over a decade he has worked at the intersection of Portuguese real estate and overseas business, helping international clients navigate the cross-border decisions that come with relocating. He sits on the board of CCIAP (Portuguese-Arab Chamber of Commerce), the Portuguese-Saudi Business Council, and the Portugal-Hong Kong Business Association — always with one focus: enabling overseas business and human mobility into and out of Portugal.
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