juris.hq
TaxesUpdated 30.08.2026

Do foreign employees pay more income tax in Uzbekistan?

Short answer

No. Employment income is 12 per cent for residents and non-residents alike.

12%Non-residents, employment income (Tax Code, Art. 382 p.3 — lex.uz ↗)
10%Non-residents, dividends and interest — the difference appears outside salary, not in it (Tax Code, Art. 382 p.1 — lex.uz ↗)
What the law provides

Personal income tax on employment income is 12 per cent whether the employee is a tax resident or not — hiring a foreign specialist costs the same in income tax as hiring locally. The rates diverge on other income: a non-resident’s dividends and interest carry 10 per cent, and international freight income 6. (Tax Code, Arts. 381–382 — lex.uz ↗)

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