Uzbekistan Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Uzbekistan calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| UZS 120,000,000 a yearEmployee tax profile: Resident employee of a non-budget employer | UZS 105,600,000.00 | UZS 105,600,000.00 | Matches |
Official sources and monitoring
1 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Tax Code of the Republic of Uzbekistan - article 381 (12% for residents) and article 405 (12% social tax)LexUZ national legislation database | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version UZ-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee with salary as the only income; personal income tax is 12% of gross salary under article 381 of the Tax Code.
- The employer pays the 12% social tax under article 405; budget organisations pay 25% and are not covered.
- Individual accumulative pension contributions are paid out of the personal income tax and do not add to it.
Coverage & limitations
Rule version UZ-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Exempt income items, non-resident rates and reduced social tax rates set for specific employer categories are not included.
- Independent professional verification pending.