How is income tax calculated in Uzbekistan?
Uzbekistan taxes employment income of residents at a single rate of 12%. There is no tax-free personal allowance or standard deduction for an ordinary employee, so the whole salary is taxed.
Social tax is charged on payroll but is paid by the employer, not deducted from the employee. Non-residents are also taxed at 12% on employment income from Uzbekistan.
What is the income tax rate in Uzbekistan?
| Taxable income | Rate |
|---|---|
| Over UZS 0 | 12% |
What mandatory salary deductions apply?
- No compulsory employee contributions were found for a regular employee.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: UZS 36,000,000.00 a month
An employee earning 36,000,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | UZS 36,000,000.00 | UZS 432,000,000.00 |
| Income tax | UZS 4,320,000.00 | UZS 51,840,000.00 |
| Compulsory contributions | UZS 0.00 | UZS 0.00 |
| Take-home pay | UZS 31,680,000.00 | UZS 380,160,000.00 |
Effective income tax rate 12.0%; all deductions 12.0%.
Frequently asked questions
What is the income tax rate on salary in Uzbekistan?
12% flat, for residents and non-residents alike.
Is there a personal allowance?
No. Uzbek law has no standard deduction; only certain groups such as veterans or disabled people get a monthly deduction.
Do employees pay social tax?
No. Social tax is charged on gross payroll and paid by the employer.
Official sources
- PwC Worldwide Tax Summaries (reviewed 27 August 2026): Uzbekistan – Individual – Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 27 August 2026): Uzbekistan – Individual – Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 27 August 2026): Uzbekistan – Individual – Deductions. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
← Compare Uzbekistan with other countries in the worldwide income tax calculator