Question 1

Who pays corporate income tax in Uzbekistan?

Accepted Answer

Corporate income tax is paid by legal entities — LLCs, JSCs and other organizations operating under the general tax system. Individual entrepreneurs and companies on the simplified regime (turnover tax) do not pay corporate income tax.

Question 2

What is the corporate income tax rate in Uzbekistan?

Accepted Answer

The standard rate is 15% for most organizations. An elevated rate of 20% applies to banks, credit organizations, insurance companies and telecommunications companies, as set by the Tax Code.

Question 3

How is taxable profit calculated?

Accepted Answer

Taxable profit = Revenue − Expenses. Only expenses directly related to business activities and documented are taken into account. Some expenses are not deductible (fines, entertainment expenses above the norm, etc.).

Question 4

How often is corporate income tax paid?

Accepted Answer

Corporate income tax is paid quarterly on a cumulative basis. Advance payments are made monthly or quarterly depending on company size. The annual return is filed by April 1 of the following year.

Question 5

Can corporate income tax be reduced?

Accepted Answer

Yes, through legitimate business expenses: depreciation, salaries, rent, materials, marketing. Tax benefits also apply for IT companies, residents of technology parks and special economic zones.

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Corporate Income Tax in Uzbekistan: 2025 Rates

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