juris.hq
TaxesUpdated 30.08.2026

What is the corporate profit tax rate in Uzbekistan?

Short answer

15 per cent, as the standard rate.

20%Elevated rate — banks, mobile operators, markets and trade complexes (Tax Code, Art. 337 — lex.uz ↗)
5%Dividends — paid to Uzbek legal entities (Tax Code, Art. 337 p.11 — lex.uz ↗)
4%On turnover tax instead — a company on the turnover regime is outside profit tax and pays 4% of revenue (Tax Code, Art. 467 — lex.uz ↗)
What the law provides

Profit tax applies on the general regime. The standard rate is 15 per cent; banks, mobile operators, markets and trade complexes pay 20. Dividends of legal entities are taxed at 5 per cent. A company on turnover tax is outside profit tax altogether — it pays 4 per cent of revenue instead. (Tax Code, Arts. 337, 467 — lex.uz ↗)

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