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03 ·Accounting, tax filing and payroll

The Uzbek tax calendar, handled.

An English-speaking accountant runs your books monthly and files everything the calendar demands. You see each filing before it goes out — and missed-filing penalties are ours.

Price
$500–1,000 /month
$500 on turnover tax · $1,000 on VAT + profit · up to ~30 transactions a month
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What's included

What the price covers.

Monthly bookkeeping
reports in English
Every tax filing
VAT, profit tax, payroll taxes
Payroll for local hires
calculation, withholding, filing
A named accountant
one-business-day response
Who it's for

Books in English. Filings in the original.

For foreign-owned Uzbek companies — kept by people who read the Tax Code as written.

This fits you if
Your company is foreign-owned, and you want the books kept and every filing made — in English, without owning the calendar yourself.
Take something else if
You already have a local accountant who knows the Uzbek calendar. Banks, insurers and other regulated entities report to supervisors too — that goes to a partner law firm.
The compliance calendar

Ten deadlines. Every year. None missed.

The full calendar an Uzbek company files on — whether or not anything happened that month.

TaxPeriodReturn duePayment
VATmonth20th of the following monthwith the return
Profit taxquarter20th of the month after the quarteradvances by the 23rd monthly
Profit tax — annualyear1 Marchwith the return
Personal income taxmonth15th of the following monthwith the return
Personal income tax — annualyear15 February—
Employer notificationyear25 January—
Social taxmonth15th of the following monthwith the return
Social tax — annualyear15 February—
Turnover taxmonth15th of the following monthwith the return
Turnover tax — annualyear15 February—

Missing any of these carries a penalty. If we run your filings, that penalty is ours.

The rates

Six numbers, with their articles.

Every figure cited to the Tax Code — check us against the original.

Turnover tax
4% · retail 4 / 2 / 1% by location
Art. 467
VAT
12%
Art. 258
Profit tax
15% · 20% banks, mobile operators, markets
Art. 337
Dividends to legal entities
5%
Art. 337
Personal income tax
12% · residents and non-resident employment income
Art. 381–382
Social tax
12% · employer
Art. 405
≈24%
Cost of employing someone — 12% social + 12% income tax
Your regime

One threshold decides everything.

Turnover tax is available below 1,000,000,000 UZS of total income (Art. 461) — unless your activity excludes it.

Under 1 billion UZS
4% turnover tax
One monthly return, no VAT. Retail rates vary 4 / 2 / 1% by location.
Above it — or excluded
12% VAT + 15% profit tax
The general regime: monthly VAT, quarterly profit tax, roughly triple the monthly workload.
Excluded from turnover tax at any size
  • Importers of goods across the customs border
  • Producers of excisable goods & mineral extractors
  • Sellers of petrol, diesel and gas
  • Lottery operators
  • Agricultural producers with 25+ ha of irrigated land

Planning to import? Turnover tax is off the table — you are on VAT plus profit tax from day one, and the monthly burden roughly triples. Almost nobody tells you this before you register. We just did.

The guarantee

Stated exactly.

A guarantee with visible limits is more credible than one without.

Ours
Penalties arising from our own errors — we pay them.
Yours
Penalties arising from false, incomplete or misleading information you supplied.
The cap
Our liability is capped at the total amounts you have paid us.
Pricing

Your regime sets the number.

$500/month on turnover tax · $1,000/month on VAT + profit. Scales with transaction volume above a threshold — you see the step before it applies.

The full component table lives on the pricing page.

Questions

Questions employers actually search.

Each answer is self-contained — it survives being read alone.

Rates & regimes
What taxes does a company in Uzbekistan pay?
A small company under 1 billion UZS of income pays 4% turnover tax. Above that: the general regime — 12% VAT and 15% profit tax. Payroll adds 12% personal income tax withheld from the employee and 12% employer social tax.
What is the turnover tax threshold in Uzbekistan?
1,000,000,000 UZS of total income (Art. 461). Above it you move to VAT plus profit tax — and some activities, importers first among them, are excluded from turnover tax at any size.
Can an importing company use turnover tax?
No. Importing goods across the customs border excludes turnover tax — an importer is on 12% VAT plus 15% profit tax from day one, and the monthly compliance burden roughly triples. Plan for it before you register.
What is the VAT rate in Uzbekistan?
12% (Art. 258). Returns are monthly, due the 20th of the following month, with payment alongside the return.
What is the corporate profit tax rate in Uzbekistan?
15% standard; 20% for banks, mobile operators and markets (Art. 337). It applies on the general regime — companies on turnover tax pay 4% of revenue instead.
What is the withholding tax on dividends paid abroad?
Dividends to non-residents carry 10% withholding, commonly reduced by a double-tax treaty with your country. Dividends to Uzbek legal entities are taxed at 5% (Art. 337). Your accountant prepares the dividend decision and the filing.
Can I switch tax regimes mid-year?
Crossing the 1 billion UZS threshold moves you to VAT plus profit tax from that point — not from the next year. We watch the run rate and plan the transition month before it arrives.
Deadlines & penalties
When are tax returns due in Uzbekistan?
Monthly: personal income tax, social tax and turnover tax by the 15th; VAT by the 20th. Quarterly: profit tax by the 20th, with monthly advances by the 23rd. Annually: employer notification 25 January; PIT, social and turnover annuals 15 February; profit tax 1 March.
What happens if a filing is late?
A penalty — the calendar does not wait. When we run your filings, penalties arising from our own errors are ours: stated exactly in the guarantee above.
Working with us
How much does it cost to employ someone in Uzbekistan?
Roughly 24% in taxes around a gross salary: 12% personal income tax withheld from the employee (Art. 381–382) and 12% social tax paid by the employer (Art. 405). Payroll runs monthly, filed by the 15th.
Do I need a local accountant, or can I file myself?
Legally you may file yourself — but everything runs through the electronic cabinet, in Uzbek or Russian, on Uzbek accounting standards. Practically you need someone who reads the Tax Code in the original. With our accounting service we keep the books and file everything; without it, filing stays with you.
Are your reports in English?
Yes — monthly management reports and year-end statements arrive in English. The statutory filings themselves go to the tax authority in the official language, prepared by us.

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