Published March 26, 2026
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PERSONAL INCOME TAX RATES AND TAX BENEFITS IN UZBEKISTAN
Authors/Creators
- 1. Acting associate professor of the department of "Investment and Innovations"
- 2. PhD,Student of Samarkand institute of economics and service
Description
This study examines the personal income tax system in Uzbekistan under the 2026 Tax Code, focusing on tax rates, exemptions, and preferential regimes. The study highlights the advantages of administrative simplicity and investment promotion, as well as challenges related to equity and potential market distortions. Policy implications and recommendations for improving the balance between efficiency, fairness, and fiscal sustainability are discussed.
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1910-1915.pdf
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(265.6 kB)
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Additional details
References
- Trading Economics. (2026). Uzbekistan: Personal income tax rate and historical trends.
- .UzDaily. (2025, December 10). Key legislative changes and tax code updates effective from 2026.
- Kun.uz. (2025, November 20). Personal income tax rates and benefits in Uzbekistan remain stable in 2026.
- RemotePeople. (2026). Uzbekistan payroll tax guide: Personal income tax compliance for residents and foreign employees.
- President.uz. (2025). Government incentives for scientific research and innovation in Uzbekistan.