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What kind of taxation is levied on the income of foreign individuals and legal entities in Uzbekistan?

April 26, 2017entities foreign income individuals Legal levied Taxation Uzbekistan

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What kind of taxation is levied on the income of foreign individuals and legal entities in Uzbekistan?

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An individual who permanently resides in Uzbekistan or stays there for 183 days or more during any of 12-months of a financial year is considered as a resident of the Republic of Uzbekistan. A non-resident is only taxed on income derived from the sources in Uzbekistan. The same situation occurs when taxing foreign legal entities.