Corporate income tax (CIT) - statutory and targeted small business in Uzbekistan

Uzbekistan: Corporate income tax (CIT) - statutory and targeted small business was 15 Percentage of taxable income in 2026. ◆ Volatile

Latest (2026)
15 Percentage of taxable income
Change on year
unchanged
World rank
96th
of 128 countries
All-time high
33 Percentage of taxable income
in 2000
All-time low
7.5 Percentage of taxable income
in 2015
Years of data
27
2000–2026

Corporate income tax (CIT) - statutory and targeted small business in Uzbekistan, 2000–2026

1020302000201320262000: 33 Percentage of taxable income2001: 33 Percentage of taxable income2002: 33 Percentage of taxable income2003: 33 Percentage of taxable income2004: 20 Percentage of taxable income2005: 18 Percentage of taxable income2006: 15 Percentage of taxable income2007: 10 Percentage of taxable income2008: 10 Percentage of taxable income2009: 10 Percentage of taxable income2010: 9 Percentage of taxable income2011: 9 Percentage of taxable income2012: 9 Percentage of taxable income2013: 9 Percentage of taxable income2014: 8 Percentage of taxable income2015: 7.5 Percentage of taxable income2016: 7.5 Percentage of taxable income2017: 7.5 Percentage of taxable income2018: 14 Percentage of taxable income2019: 12 Percentage of taxable income2020: 15 Percentage of taxable income2021: 15 Percentage of taxable income2022: 15 Percentage of taxable income2023: 15 Percentage of taxable income2024: 15 Percentage of taxable income2025: 15 Percentage of taxable income2026: 15 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Uzbekistan recorded 15 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026.

Compared with earlier readings it is up 100.0% over ten years.

Over the whole period, corporate income tax (cit) - statutory and targeted small business in Uzbekistan peaked at 33 Percentage of taxable income in 2000 and was at its lowest, 7.5 Percentage of taxable income, in 2015.

Uzbekistan ranks 96th of 128 countries on this measure, in the middle of the range.

The series is highly variable year to year, so single readings are best treated with caution.

Corporate income tax (CIT) - statutory and targeted small business in Uzbekistan, year by year

Annual values for Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate in Uzbekistan, 2000 to 2026.
Year Percentage of taxable income Change
2000 33 Percentage of taxable income
2001 33 Percentage of taxable income +0.0%
2002 33 Percentage of taxable income +0.0%
2003 33 Percentage of taxable income +0.0%
2004 20 Percentage of taxable income -39.4%
2005 18 Percentage of taxable income -10.0%
2006 15 Percentage of taxable income -16.7%
2007 10 Percentage of taxable income -33.3%
2008 10 Percentage of taxable income +0.0%
2009 10 Percentage of taxable income +0.0%
2010 9 Percentage of taxable income -10.0%
2011 9 Percentage of taxable income +0.0%
2012 9 Percentage of taxable income +0.0%
2013 9 Percentage of taxable income +0.0%
2014 8 Percentage of taxable income -11.1%
2015 7.5 Percentage of taxable income -6.2%
2016 7.5 Percentage of taxable income +0.0%
2017 7.5 Percentage of taxable income +0.0%
2018 14 Percentage of taxable income +86.7%
2019 12 Percentage of taxable income -14.3%
2020 15 Percentage of taxable income +25.0%
2021 15 Percentage of taxable income +0.0%
2022 15 Percentage of taxable income +0.0%
2023 15 Percentage of taxable income +0.0%
2024 15 Percentage of taxable income +0.0%
2025 15 Percentage of taxable income +0.0%
2026 15 Percentage of taxable income +0.0%

Uzbekistan compared with similar countries

  • Uzbekistan's 15 Percentage of taxable income is below the median for lower middle income countries, which is 29.5 Percentage of taxable income, 51% of the median. (20 countries reporting)
  • Uzbekistan's 15 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 76% of the median. (40 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 21.5 Percentage of taxable income 10 Percentage of taxable income 33 Percentage of taxable income 10
2010s 9.25 Percentage of taxable income 7.5 Percentage of taxable income 14 Percentage of taxable income 10
2020s 15 Percentage of taxable income 15 Percentage of taxable income 15 Percentage of taxable income 7

Countries ranked near Uzbekistan

  1. 93 Singapore 17 Percentage of taxable income compare
  2. 94 Hong Kong 16.5 Percentage of taxable income compare
  3. 95 Romania 16 Percentage of taxable income compare
  4. 96 Albania 15 Percentage of taxable income compare
  5. 96 Curaçao 15 Percentage of taxable income compare
  6. 96 Mauritius 15 Percentage of taxable income compare
  7. 96 Gibraltar 15 Percentage of taxable income compare
  8. 96 Montenegro 15 Percentage of taxable income compare
  9. 96 Oman 15 Percentage of taxable income compare
  10. 96 Serbia 15 Percentage of taxable income compare
  11. 96 Georgia 15 Percentage of taxable income compare
  12. 96 Kuwait 15 Percentage of taxable income compare
  13. 96 Maldives 15 Percentage of taxable income compare

See the full ranking of 146 places →

More economy & growth data for Uzbekistan

All data for Uzbekistan →

Frequently asked questions

What is corporate income tax (cit) - statutory and targeted small business in Uzbekistan?
Corporate income tax (cit) - statutory and targeted small business in Uzbekistan was 15 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Uzbekistan?
The highest recorded value was 33 Percentage of taxable income in 2000.
What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Uzbekistan?
The lowest recorded value was 7.5 Percentage of taxable income in 2015.
How does Uzbekistan rank for corporate income tax (cit) - statutory and targeted small business?
Uzbekistan ranks 96th out of 128 countries with data for 2026.
Is corporate income tax (cit) - statutory and targeted small business rising or falling in Uzbekistan?
Over the last ten years it is up 100.0%. The long-run trend across the full record is volatile.
Where does this Uzbekistan data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.

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Corporate income tax (CIT) - statutory and targeted small business in Uzbekistan. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/stat/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/uzbekistan/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.