Under the Tax Code, permanent establishments pay the following taxes in Uzbekistan:
(i) Legal entity’s profits tax at the rate of 9% (tax base cannot be less than 10% of deductible expenditures);
(ii) Non-resident’s net profits tax at the rate of 10% (tax base cannot be less than 10% of deductible expenditures value);
(iii) Non-resident’s property tax at the rate of 3,5%, this tax is applicable if a non-resident owns any taxable property, for instance real estate property;