Relocation intelligence
🇺🇿 Moving to Uzbekistan: tax, residency and cost of living
Uzbekistan applies a flat 12% personal income tax. On income worth roughly EUR 54,000 the effective burden stays around 12%, because only a minimal mandatory pension contribution (INPS) of 0.1% of the employee's salary is withheld. Corporate tax is 15%, VAT is 12% and capital gains tax is 12%. There is no net wealth tax and no inheritance tax. Residents are taxed on their worldwide income.
Thinking of moving to Uzbekistan? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 12%
- Corporate tax
- 15%
- Capital gains
- 12%
- Wealth tax
- No
- Inheritance tax
- No
- Cost of living index
- 34
- Safety
- 7/10
- Internet quality
- 5/10
- Visa-free destinations
- 60
- Foreigners can own property
- Yes
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
Personal income is taxed at a flat 12%. Beyond the tax, only a mandatory pension contribution (INPS) of 0.1% of the employee's salary applies, so the effective burden stays around 12%, also on income worth roughly EUR 54,000. Corporate tax 15%, VAT 12%, capital gains 12%. No net wealth tax, no inheritance tax. Note: residents are taxed on their worldwide income.
Residency and visas
Residency runs through work or investment, with a residence permit as the first step. The path to citizenship is long and dual nationality is not permitted, so obtaining the Uzbek passport would require giving up Dutch nationality.
Property ownership
Foreigners may buy residential apartments. Agricultural land is off-limits to foreign ownership. So for those seeking a home in a city like Tashkent or Samarkand, purchase is possible.
Cost of living and quality of life
A reforming Central Asian economy with a young population and low cost of living. The Silk Road cities of Samarkand and Bukhara offer rich history, while Tashkent is the modern administrative center. Healthcare is still developing.
Passport and mobility
The Uzbek passport gives visa-free or visa-on-arrival access to about 60 destinations. For Dutch nationals, Uzbekistan itself is easy to reach, with visa-free access for short stays.
Why people move to Uzbekistan
Flat 12% tax with minimal extra charges
Personal income is taxed at a fixed 12% rate. The only extra deduction is a 0.1% pension contribution, keeping the effective burden around 12%, also on higher incomes.
Growth market with low costs
Uzbekistan is reforming its economy and has a young population and low cost of living. Its location on the Silk Road and cities like Samarkand and Bukhara give the country a unique position in Central Asia.
Honest trade-offs
- Ingezetenen worden belast op hun wereldwijde inkomen, niet alleen op inkomen uit Oezbekistan.
- Het pad naar staatsburgerschap is lang en dubbele nationaliteit is niet toegestaan, waardoor u afstand zou moeten doen van de Nederlandse nationaliteit.
- Buitenlanders mogen residentiële appartementen kopen, maar landbouwgrond is uitgesloten van buitenlands eigendom.
See how Uzbekistan scores for your situation
Get your personal Freedom Score and a full relocation comparison based on your income, family and goals.
Calculate my score