PERSONAL INCOME TAX RATES AND TAX BENEFITS IN UZBEKISTAN

Authors

  • Turayev Alijon Akmal ugli,Bakhtiyorova Rukhshona Ikromovna Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

personal income tax, flat tax rate, tax incentives, Uzbekistan, fiscal policy, economic growth

Abstract

 This study examines the personal income tax system in Uzbekistan under the 2026 Tax Code, focusing on tax rates, exemptions, and preferential regimes. The study highlights the advantages of administrative simplicity and investment promotion, as well as challenges related to equity and potential market distortions. Policy implications and recommendations for improving the balance between efficiency, fairness, and fiscal sustainability are discussed.

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References

1.Trading Economics. (2026). Uzbekistan: Personal income tax rate and historical trends.

2.UzDaily. (2025, December 10). Key legislative changes and tax code updates effective from 2026.

3.Kun.uz. (2025, November 20). Personal income tax rates and benefits in Uzbekistan remain stable in 2026.

4.RemotePeople. (2026). Uzbekistan payroll tax guide: Personal income tax compliance for residents and foreign employees.

5.President.uz. (2025). Government incentives for scientific research and innovation in Uzbekistan.

6.State Committee of the Republic of Uzbekistan on Statistics. (2025). Statistical report on personal income, employment, and regional development 2025–2026. Tashkent, Uzbekistan: SCUzS.

7.World Bank. (2025). Uzbekistan economic and fiscal update: Tax policy, compliance, and revenue performance. Washington, DC: World Bank Group.

8.OECD. (2024). Tax administration and compliance in transition economies: Comparative studies with Uzbekistan. Paris: OECD Publishing.

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Published

2026-03-24

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

PERSONAL INCOME TAX RATES AND TAX BENEFITS IN UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1910-1915. https://doi.org/10.55640/

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