The withholding tax rates levied on income received/derived by the non-residents from sources within Uzbekistan unless reduced under a tax treaty, are as below:
Dividend
Tax is withheld at 5% (10% up to 31 December 2021) on dividends paid by Uzbekistan resident entities to non-residents. The 5% rate applies from 1 January 2022 until 31 December 2024.
Interest
Tax is withheld at 10% on interest paid by Uzbekistan resident entities to non-residents. Further, interest income accrued on bonds issued by resident legal entities in Uzbekistan is exempt from tax from 1 January 2022 until 31 December 2024.
Royalty Copyright
Tax is withheld at the rate of 20% on royalties paid to non-residents.
Royalty Patent
Tax is withheld at the rate of 20% on royalties paid to non-residents.
Royalty Trademark
Tax is withheld at the rate of 20% on royalties paid to non-residents.
Service Management
Tax is withheld at the rate of 20% on service management fees paid to non-residents.
Service Technical
Tax is withheld at the rate of 20% on service technical fees paid to non-residents.
Others
Capital gains derived by non-residents from disposals of shares in resident legal entities or real estate located in Uzbekistan are subject to withholding tax at the rate of 20%. Tax is withheld at the rate of 10% on insurance, co-insurance and re-insurance payments. Tax is withheld at the rate of 6% on income from international telecommunication services, transportation, and shipping services.
Below is a discussion of domestic withholding tax rules for most of the common cross border payments.
| Capital Gains |
20%
|
| Dividends |
5%
|
| Interest |
10%
|
| Royalty Copyright |
20%
|
| Royalty Patent |
20%
|
| Royalty Trademark |
20%
|
| Sales |
0%
|
| Service Management |
20%
|
| Service Technical |
20%
|
* Rates are current as of 28 May 2023