Types of Taxes established
in the Tax Code of Uzbekistan

Taxes established on the territory of the Republic of Uzbekistan (rates and percentages are subject to be changed by the Tax Services of the Republic of Uzbekistan):
1). Profits taxes for Juridical Persons:
The taxes are paid from the net profits made by all Residents and Non-Residents of Uzbekistan caring out business on the territory of Uzbekistan. In case if an Organization incur losses its Taxes wages drop accordingly.
2). Profits taxes for Physical Bodies:
The taxes are deducted from the basis of people’s total income excluding non-taxable profits. Total income of Physical bodies includes salary, profits received from individual property, other profits.
The taxes are paid by:
- The Residents of the Republic of Uzbekistan working on the territory of Uzbekistan and abroad.
- Non-Residents of the Republic of Uzbekistan obtaining profits on the territory of Uzbekistan.
Exception: Profits received from an Individual business which is assessed by the fixed taxes.
3). Excess profits taxes
The taxes deducted from taxable turnover and taxable import include:

1. Profits received after a successful trade turnover, provided services and works.
2. Profits received after dispatching goods and assignation or leasing of property,
3. Profits that caused by the Intellectual abilities.
4. Profits received from all imported goods on the territory of Uzbekistan, except goods imported for personal usage, diplomatic organizations, humanitarian and charitable help, medical drugs and supplies, investments and raw materials used in manufacturing of kids shoes.

The taxes paid by all Juridical Persons except Non-Commercial Organizations.
 4). Excise taxes.
Payers of excise taxes are all Juridical and Physical persons producing excisable products on the territory of Uzbekistan as well as import excisable goods through the custom service of the Republic of Uzbekistan.
Taxable objects are benefits derived from the following actions:

1. Sale turnover and shipment of excisable commodity,
2. Transmission of excisable goods to cover unpaid deposits,
3. Settlement of an Employee’s salary or dividends with excisable products,
4. Exchange operations of excisable goods (services, work) with a beneficial purposes,

Non-excisable objects:

1. Trade activities concerned on the Export of some particular products determined by the Cabinet of Ministers of the Republic of Uzbekistan,
2. Excisable goods imported on the territory of Uzbekistan by Physical Persons and used with individual (non-commercial) purposes,
3. Excisable goods imported on the territory of Uzbekistan to lend support and first aid during catastrophes or disasters caused by conflicts or accidents,
4. The Import of excisable goods on the territory of Uzbekistan is agreed with the Cabinet of Ministers of the Republic of Uzbekistan.

5). Taxes on the special payments and the exploitation of entrails of the Earth.
Payers are Juridical and Physical persons realizing search and research of entrails of the Earth; extraction and processing of minerals on the territory of Uzbekistan. They pay the following contributions: taxes on the exploitation of entrails of the Earth, Surplus Value Taxes and bonuses.
6). Taxes on the exploitation of water resources.
Payers are all Juridical and Physical persons, individual businessmen and collective farms that exploit water resources. Those organizations whose business is based on water supplies and water production are obliged to pay only for the quantity of water used for their own needs. Non-commercial organizations are exempt from these taxes. 
7). Taxes on property for Juridical Persons.
Taxpayers are all Juridical persons owned property on the territory of Uzbekistan. In case if it is difficult to determine the location of the property owner, the taxes will be deducted from the balance of a current property resident. Non-commercial organizations are exempt from these taxes.
Taxable Objects are:

1. Founded resources including resources received as per the leasing contract,
2. Non-material assets,
3. Not completed construction, technical facilities (that have not been exploited),
4. In cases where Non-residents of Uzbekistan own a property and do not carry out any permanent business on the territory of Uzbekistan, they must declare their belongings within 10 days after their registration and pay the property taxes.

The property purchased for the individual purpose is not taxable.
8). Taxes on Property for Physical Persons.
These taxes are paid by all Physical Persons including foreigners living in Uzbekistan and collective farm. Taxable objects are houses, flats, cottages, garages and other buildings on the territory of Uzbekistan.
9). Land  taxes.
Taxpayers are all Juridical persons including Non-residents owned a plot on the territory of Uzbekistan. The contribution is paid into the State budget. In cases where the plot is not owned but taken on a lease, only rent-fee is paid to the budget. However if an owner grant his plot on a lease, he will be obliged to pay the Land Taxes on his own.
Non-commercial organizations are exempt from these taxes.
10). Taxes on the organization of public services and amenities as well as the development of the Social infrastructure.
The taxpayers are Juridical persons – residents of Uzbekistan. Exemption from these taxes is for Non-commercial organizations and those Juridical persons whose tax charges are simplified.
11). Taxes on Physical Persons taken for the exploitation of fuel for transport facilities (petroleum, diesel oil and gas).
Taxpayers are all Physical persons exploiting transport facilities. The taxable amount is automatically added to the price on fuel (petroleum, diesel oil or gas) and paid by an ordinary customer.

Other compulsory payments:

1. Contribution to the Social Fund, insurances contribution and payments into the Non-budgetary Pension Fund,
2. Contributions to the Road Fund
3. Custom duties,
4. Payments for the retail trade.
   

The Tax Law of the Republic of Uzbekistan implements simplified Tax system which includes: Common Taxes, Common Land Taxes and Fixed Taxes. Organizations obliged to pay any of these categories of taxes must keep their calculations separately. Common taxes system is implemented for micro-firms and small organizations, companies occupied in trade business and public catering, private notaries. Organizations producing excisable goods or paying Common Land taxes and Fixed taxes as well as other organizations are not entitled for the Common taxes. Common Land taxes are paid by organizations producing agricultural products, experimented farms, research work in the agricultural sector, except forestry and collective farms.  Fixed taxes are paid by Juridical and Physical persons caring out some particular business whose category is determined by the Tax Law. It is noted that these categories of taxpayers are obliged to pay the following types of taxes in addition to the above if another option is not specified by the Law: profit taxes, excess profit taxes, excise taxes, taxes for the exploitation of entrails of the Earth, custom duties, social contribution, State duties, taxes for the retail trading, contribution into the State Funds (except taxpayers of the Common taxes) and contributions into the Road Fund.

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