globaltaxmap.com
Uzbekistan Tax Rates
Category-level tax rates for Uzbekistan, with global rank per category.
Ranking basis: lower listed tax rate ranks higher globally. Ties share the same rank. Wealth-tax ranking uses the USD 1M tier.
Tax Categories and Global Rank
| Category | Tax Rate | Global Rank |
|---|---|---|
| BTC Long term capital gains tax rateIndicative top long-term capital gains tax rate for individual investors. | 12% | #68 of 140 |
| Stock dividendsIndicative top personal tax rate on domestic stock dividends. | 5% | #33 of 140 |
| Long term stock holding profitsIndicative top long-term capital gains tax rate on listed stocks. | 12% | #71 of 140 |
| Net wealth tax (effective rate at selected wealth levels)Illustrative annual effective net wealth tax rate (tax_due/total_wealth) at USD 100k, 1M, 10M, 100M, assuming an individual resident and simplified valuation/base rules.Tier values: USD 100k: 0% | USD 1M: 0% | USD 10M: 0% | USD 100M: 0%Global rank shown uses the USD 1M tier. | 0% | #1 of 140 |
| Exit tax (deemed disposal on leaving)Whether the country applies an exit tax (deemed disposal) on unrealized gains upon ceasing tax residence. Split by private holdings vs business holdings. Highly fact-pattern dependent. | Unknown | Unranked |
| Total personal income tax (average rate at income)Estimated average effective tax rate (income tax + typical mandatory employee social contributions, where material) for a single person, no kids, employment income, standard allowances only, no special deductions. Incomes are in USD. | 12% | #23 of 140 |
| Citizenship-based taxationWhether the country taxes individuals primarily by citizenship rather than residence. Value is boolean or 'it_depends'. | Unknown | Unranked |
| Citizenship by investment / business investment pathWhether a formal citizenship-by-investment (CBI) program exists, or a notable pathway via investment/donation/business. Includes brief note. | Unknown | Unranked |
| Sales tax / VAT (standard rate)Standard VAT / GST / sales tax rate (national headline). Reduced rates and exemptions not shown. | 12% | #40 of 140 |
| Inheritance/gift tax to a child (average rate at transfer size)Indicative average effective tax rate on transferring USD 100k/1M/10M/100M to a child (inheritance or gift). Many countries are 0 for direct line but can vary by asset type, location, residency, and local rules. | 0% | #1 of 140 |
| Taxes unrealized capital gains (annual mark-to-market)Whether the country taxes unrealized gains on a recurring/annual basis (mark-to-market or deemed return) for typical individual investors, excluding wealth taxes. Exit taxes are tracked separately. | Unknown | Unranked |
Special Situations
- Dividends: Dividends are generally taxed at 5% for residents; dividends from joint stock companies have been described as PIT-exempt for a limited period in some guidance.
General Notes
- Rates are illustrative, simplified, and usually represent top national rates for individuals.
- Local taxes, surtaxes, municipal taxes, solidarity surcharges, religious taxes, and social security contribution caps can materially change outcomes.
- Income-tax average-rate values are rough estimates (not calculator outputs) for: single, no kids, employment income, standard allowances only; they are intended for cross-country comparison only.
- VAT/Sales tax values are headline standard rates; reduced rates/exemptions are not reflected.
- Inheritance/gift values focus on transfers to a child; many systems exempt direct-line transfers or apply thresholds and progressive schedules; asset type and residency often matter.
- Exit tax flags are simplified; many countries have corporate exit taxes and some have individual exit tax rules (often for substantial shareholdings) or anti-avoidance regimes. Always verify with current law for the specific fact pattern.
- Citizenship-based taxation is rare (notably the US and Eritrea); in this subset only the United States is marked true, and Puerto Rico is marked 'it_depends' due to its special status.
- Unrealized capital gains taxation refers to recurring/annual mark-to-market style taxation for typical individuals; it excludes wealth taxes and excludes one-time exit taxes.