juris.hq
ComplianceUpdated 30.08.2026

How often can an Uzbek LLC pay dividends?

Short answer

Quarterly, half-yearly or yearly — the shareholders decide, and payment follows within 60 days.

QuarterlyThe available rhythms — the general meeting may distribute net profit quarterly, half-yearly or yearly (LLC Law, Art. 26 — lex.uz ↗)
Pro-rataDistribution follows the shares — the distributable part is divided in proportion to the shares in the capital (LLC Law, Art. 26 — lex.uz ↗)
60 daysThe payment clock — the charter or the decision sets the term, and it cannot exceed sixty days from the decision (LLC Law, Art. 26 — lex.uz ↗)
BlockedFour situations stop a distribution — capital not fully paid, exit payouts still owed, insolvency signs, or net assets below the capital plus the reserve fund (LLC Law, Art. 27 — lex.uz ↗)
What the law provides

Profit is distributed by decision of the shareholders’ general meeting, taken quarterly, half-yearly or yearly. The part set aside for shareholders — the dividends — is divided in proportion to their shares, and the payment term, set by the charter or the decision itself, cannot exceed sixty days from the day the decision is taken. (LLC Law, Art. 26 — lex.uz ↗)

The law blocks a distribution decision until the whole charter capital is paid, while actual-value payouts to departed shareholders are owed, where the company shows insolvency signs or the decision would create them, and where net assets are — or would fall — below the capital plus the reserve fund. A decided distribution meeting one of these blocks at payment time waits; when the circumstances end, the company must pay it. (LLC Law, Art. 27 — lex.uz ↗)

What the payout costs in tax when it crosses the border is a separate question — the withholding answers cover it.

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Part of the answer bank 89 questions, each cited to the article it rests on.