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Important aspects for a foreign entity in transacting with resident commercial entity

Income Taxes of Non-Residents of the Republic of Uzbekistan

In accordance with the Tax Code non-resident legal entities operating in the Republic of Uzbekistan through a permanent establishment pay tax on profits from sources in Uzbekistan associated with the permanent establishment, reduced by the amount of deductions envisaged by the Tax Code in relation to such profit.

Non-resident legal entities’ profit not associated with a permanent establishment is taxable at source according to aggregate income without deductions, if the source of profit is located in Uzbekistan.