Uzbekistan

Paying Taxes in

Uzbekistan

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Unified social payment 12 69 25.0% gross salaries 28.2
Contribution to pension fund from sales 4 4 1.5% sales 26.5
Contributions to road fund 4 4 1.5% sales 26.5
School Fund Contribution 4 4 0.5% sales 8.8
Land tax 4 various rates land area 6
Corporate income tax 4 66 9.0% taxable income 0.6
Infrastructure development tax 4 8.0% taxable income after corporate income tax 0.5
Tax on interest 0 10.00% interest income 0.3
Value added tax (VAT) 4 58 20.0% value added not included
Water tax 1 paid by third parties various rates water consumption
Totals: 41 205 97.5
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