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Taxation of Permanent Establishments

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;

 


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