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Uzbekistan — Orbitax Country Chapters
4.3. Branch Profit (Deemed Remittance) Tax

Income of the branch from its business activities in Uzbekistan is subject to corporate tax as applicable to a resident company.

Effective 1 January 2022, the net profit after tax derived by a non-resident from the activities of a permanent establishment is charged to tax at the rate of 10%. (previously there was no remittance tax or branch profit tax on remittance of after-tax profits from the branch to its foreign head office).