Page 57 - CEE Tax Guide 2025

(input VAT) is deducted from Output VAT. Input VAT Personal income tax /
cannot be offset if the goods, works, or services Social security system
purchased are not related to taxable turnover, the
VAT-invoice is not issued by a supplier or issued Tax residents shall be recognized as an individual
with the violation of the legal requirements, the staying in the Republic of Uzbekistan if they do so for
supplier is declared by a court to be inactive entity, at least 183 calendar days in any consecutive
etc. The VAT rate for the export of goods is 0% and 12-month period ending in the current tax
there is a certain procedure for the refund of the period (calendar year). The concept is the same
related input VAT. as worldwide.

Excise Tax is paid by importers or sellers of: The 12% Social Tax contains all types of contributions
to the social system, including the pension scheme
1) Alcoholic products
and access to the state medical system.
2) Tobacco products
3) Oil & gas products

4) Motor vehicles.

Wage related taxes in Uzbekistan Minimum wage Average wage in private sector
Exchange rate UZS/EUR 13.40 in EUR in UZS in EUR in UZS
86 1,155,000 400 5.360.000
Total wage cost 96 112.00% 508 127.00%
Social tax 10 12.00% 108 27.00%
Gross salary 86 100.00% 400 100.00%
Personal income tax 10 12.00% 108 27.00%

Net salary 76 88.00% 292 73.00%

Altynay Estebesova
Partner
Phone: +996 550 373 949
E-mail: altynay.estebesova@mazars.kz

Central and Eastern European tax guide 2025 Forvis Mazars 57