
TAX SERVICES
Uzbekistans Tax Regimes: Overview
Uzbekistan's tax framework features distinct regimes tailored to various business sizes and types. The General Tax Regime (GTR) is the standard for most entities, involving taxes like Corporate Income Tax and Value Added Tax. A simplified Turnover Tax is available for smaller businesses, determined by revenue thresholds, offering a reduced compliance burden.
Individual Entrepreneurs (IEs) and Freelancers often operate under specialized or fixed tax payment schemes. For "Big Taxpayers," enhanced reporting requirements and closer oversight are common, though specific benefits and exemptions might also apply across various sectors or investment projects. Understanding these nuances is crucial for optimal compliance and strategic planning.
Related Publications
Corporate Income Tax (CIT):
Standard 15% rate, with variations for specific sectors.
Value Added Tax (VAT):
Standard 15% rate, with exemptions for certain transactions.
Withholding Tax (WHT):
Applicable to services, royalties, dividends, and interest.
Personal Income Tax (PIT):
Standard 12% rate for individuals.
Social Tax:
Standard 12% rate.
Other Taxes:
Property, Land, Water Use, and Special Taxes for Subsoil Users.
Key Taxes at a Glance
Our Comprehensive Tax Solutions
Advizen Consulting offers a full spectrum of tax services designed to meet your every need, from day-to-day compliance to complex strategic planning.
Partner with Advizen for Your Tax Needs

Local Expertise: Deep understanding of Uzbekistan's specific tax laws, recent changes, and practical enforcement practices.

Proactive Strategy: Beyond mere compliance, we focus on tax optimization, risk mitigation, and future-proofing to support long-term growth.

Integrated Approach: Seamless coordination with our legal, accounting, and other teams for holistic solutions that address your entire business.

Dedicated Support: Accessible and responsive experts ready to provide ongoing guidance, resolve disputes, and respond to your ad-hoc tax queries.