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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.

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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.

Transaction Support

We provide tax insights and advice for significant business transactions, identifying risks and opportunities.

Tax Structuring

We design efficient tax structures to minimize your tax burden while ensuring full legal compliance.

Tax Optimization

We develop and implement strategies to legally reduce your overall tax liabilities by leveraging available benefits.

Compliance & Reporting

We handle the preparation and timely submission of all necessary tax returns and reports for full compliance.

Training & Workshops

We provide customized training and workshops to empower your teams with up-to-date tax knowledge and best practices.

Transfer Pricing

We assist multinational enterprises in documenting arm's length pricing for intercompany transactions, ensuring compliance.

Tax Advice

We offer expert guidance on tax matters, helping you make informed decisions in compliance with current tax laws.

Tax Dispute Support

We assist in resolving disagreements with tax authorities, including preparing appeals and negotiating favorable outcomes.

International Tax

We provide strategic advice on cross-border tax implications, permanent establishment risks, and double tax treaties.

Day-to-Day Support

We provide ongoing tax assistance for all your routine and ad-hoc requests, ensuring continuous support.

Tax Audit Support

We represent and support your company throughout tax audits, defending your positions and ensuring smooth processes.

Tax Due-Diligence

We conduct thorough reviews of tax affairs to identify potential liabilities and opportunities before investments or acquisitions.

Tax Accounting Policy

We develop comprehensive tax accounting policies tailored to your business for accurate financial reporting and compliance.

Expatriate Services

We offer specialized tax advice and support for foreign employees, optimizing their liabilities and ensuring local compliance.

Partner with Advizen for Your Tax Needs

Check Mark - Quality of Services

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

Check Mark - Quality of Services

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

Check Mark - Quality of Services

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

Check Mark - Quality of Services

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

Ready to Optimize Your Taxes?

Contact Advizen Consulting today for a personalized consultation on your specific tax requirements and discover how we can drive your financial success.

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