Uzbekistan

Central Asia · UZ · 50 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• physical presence in Uzbekistan for 183 days or more during any 12‑month period beginning or ending in the tax period
• physical presence in Uzbekistan for less than 183 days in the year but more days than in any other single state

Tax residency is based solely on days of physical presence and relative time spent; once an individual leaves Uzbekistan and no longer meets the 183‑day or 'more than any other state' test, tax residency ceases without tail or domicile rules.

Source: State Tax Committee of the Republic of Uzbekistan

Tax treaty network (49)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.