Profit tax in Uzbekistan
Profit tax is paid by legal entities on the general regime (not on turnover tax). The general rate is 15%; the tax period is a year and the reporting period a quarter; quarterly returns are due by the 20th of the month after the quarter and the annual return by 1 March. Companies whose prior-year income exceeded 20 bn UZS pay monthly advances.
- Author
- Centa AI editorial team · Centa AI product and content teamWrites the guides and product pages. Rates and deadlines are checked against the Tax Code text stored from LexUZ; feature statuses come from one list in the product code.
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- Legal sources checked
- Tax Code edition
- Oct 21, 2026 · lex.uz
Rates
Base
Deadlines and advances
Example
The preliminary quarterly profit from the books and the 20th-of-month deadlines are shown by Centa AI accounting software; your accountant refines the figure for the return.
Frequently asked questions
What is the profit-tax rate?
15% standard; 5% on dividends; 20% for banks, mobile operators, markets and shopping centres and some others (Art. 337).
Who pays profit tax?
Legal entities on the general regime — that is, not on turnover tax.
When is the profit-tax return due?
Quarterly by the 20th of the month after the quarter and annually by 1 March (Art. 339); payment no later than the return (Art. 340).
Who pays monthly advances?
Companies whose prior-year total income exceeded 20 bn UZS — by the 23rd of each month (Art. 340).
Sources
This material is for reference and is not tax or legal advice. Rules are quoted from the Tax Code text on LexUZ; check how they apply to your company.