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Uzbekistan Tax Changes from April 2022 Including Several Tax Benefits

|Approved Changes|Uzbekistan
Uzbekistan

On 31 March 2022, the State Tax Committee of Uzbekistan issued an overview of tax changes with effect from 1 April 2022. The changes are made through various presidential decrees and include:

  • Until 31 December 2024:
    • both resident and non-resident individuals are exempt from income tax on dividends from shares;
    • non-resident legal entities are subject to a 5% corporate income tax rate on divide…

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