Uzbekistan capital gains tax calculator
A disposal gain in Uzbekistan is property income taxed at the flat 12% resident rate. A dwelling owned more than 36 months is outside the charge, non-residential premises always pay, crypto through a licensed local platform is outside the charge, and losses neither net nor carry forward.
Work out the tax on a share, crypto, valuables or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the holding-period and venue rules for the year of the sale, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Tax Code in the official LexUZ database and the State Tax Committee pages each record cites.
Current rules
The rates behind the number
The resident rate and the disposal rules by year
| Tax year | Resident rate | Dwelling held more than 36 months | Non-residential premises | Crypto via a licensed local provider |
|---|---|---|---|---|
| 2021 | 12% | Exempt | 12% | Outside the charge |
| 2022 | 12% | Exempt | 12% | Outside the charge |
| 2023 | 12% | Exempt | 12% | Outside the charge |
| 2024 | 12% | Exempt | 12% | Outside the charge |
| 2025 | 12% | Exempt | 12% | Outside the charge |
| 2026 | 12% | Exempt | 12% | Outside the charge |
| 2027 (planning) | 12% | Exempt; a close relative's ownership can count from 1 January 2027 | 12% | Outside the charge |
Rules, exemptions and losses
| Rule | Treatment |
|---|---|
| Shares, depositary receipts and other securities | 12% of the gain as property income (no blanket listed-share exemption; the Tashkent International Financial Centre regime is participant-only) |
| Unlisted shares, stakes and participatory interests | 12% of the gain |
| Art, jewellery, collectables and other movable valuables | 12% of the gain |
| Residential premises owned more than 36 calendar months | Outside the charge; this calculator treats more than 36 months strictly, so the anniversary day stays taxable |
| Residential premises owned 36 calendar months or less | 12% of the gain |
| Non-residential premises | 12% of the gain whatever the holding period |
| Crypto sold through a licensed national provider | Outside the charge (crypto-asset turnover operations are not objects of taxation) |
| Crypto sold elsewhere | 12% here, a conservative reading, as no official English source states it |
| Losses | Not deducted and not carried forward; a disposal below cost produces no taxable income |
| Filing | Annual income declaration by 1 April, tax payable by 1 June |
Tables are rendered from the source records as of 2026-09-19; each links back to the authority page above. The exactly 36-month day is contested between the statute’s wording and the Tax Committee’s guidance, so this calculator reads “more than 36 months” strictly.
Questions
Uzbekistan capital gains questions
How much is capital gains tax in Uzbekistan?
Uzbekistan has no separately named personal capital gains tax. A gain on the disposal of an asset is property income under the Tax Code and is charged at the flat 12% resident individual income tax rate, the same rate that applies to employment and rental income. There is no progressive scale for such a gain.
When is the sale of a dwelling exempt?
Article 378(7) of the Tax Code leaves the sale of residential premises outside the charge once they have been owned for more than 36 calendar months, which the State Tax Committee words as owned more than three years. This calculator treats more than 36 months strictly, so a sale on the 36-month anniversary day stays taxable. The exemption turns on the asset being a dwelling, not on it being your own home, and there is no limit on the number of sales. Non-residential premises are taxable whatever the holding period.
How is crypto taxed in Uzbekistan?
It is a venue rule, not an asset rule. Operations connected with the turnover of crypto-assets are not objects of taxation (UP-121 of 27 April 2022), and since 1 January 2023 an individual may deal in crypto-assets only through national service providers licensed by the National Agency for Perspective Projects. A disposal through a licensed national provider is outside the charge. No official English source states the treatment of a sale made elsewhere, which Uzbek law does not permit, so the calculator applies 12% to such a sale and flags the reading.
What is the capital gains tax rate in Uzbekistan?
Rate. Resident individuals' taxable income is taxed at a flat 12 percent, and a gain on the disposal of an asset is property income under the Tax Code charged at that same 12 percent rate; Uzbekistan has no separately named personal capital gains tax (Tax Code article 381 for the rate, article 375 for property income). PwC's Republic of Uzbekistan summary states that capital gains of residents are taxed at the generally applicable PIT rate and that the capital gain from the sale of immovable property is taxed at 12 percent. Sources: https://gov.uz/ru/advice/70/document/1325 and https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/income-determination
How is property taxed when it is sold?
Real property. Article 375 computes property-sale income as the excess of the sale price over the documented acquisition value and, where the acquisition value cannot be documented, for immovable property the positive difference between the sale price and the cadastral (inventory) value. Article 378(7) leaves income from the sale of privately-owned property outside the charge, except income from the sale of residential premises owned by the taxpayer for less than thirty-six calendar months; the Tax Committee's current guidance describes the exemption as applying where the dwelling has been owned for more than three years. Exactly three years is the contested day between those two formulations; this calculator reads the exemption as requiring MORE than 36 calendar months, the strict reading of the published 'more than three years', so a sale on the 36-month day stays taxable. The exemption turns on the asset being residential premises and on the holding period: no rule was found requiring the dwelling to be the owner's own residence, and no frequency or count limit appears in the current text, so it is unconditional as to use and as to the number of sales. Non-residential premises are taxable regardless of the holding period. Source: https://lex.uz/ru/docs/4674902
What changes for a dwelling inherited or gifted by a close relative?
A 2026 disposal counts only the taxpayer's own registered ownership period. The close-relative holding-period lookback for an inherited or gifted dwelling begins on 1 January 2027 and does not apply to a 2026 sale (Tax Committee notice of the amendment). Source: https://gov.uz/ru/soliq/news/view/196284
Can a capital loss reduce other gains or carry forward?
Losses. Property-sale income is defined per sale as the positive excess of the sale price over the documented acquisition value, so a disposal at or below cost produces no taxable income. The material reviewed identifies no capital-loss pool, no cross-asset netting and no carryforward for individuals (Tax Code articles 375 and 378). This calculator therefore does not net a loss on one disposal against a gain on another and carries no loss forward: a per-sale loss is shown but enters no pool. Sources: https://lex.uz/ru/docs/4674902 and https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/income-determination
Are listed shares exempt from tax in Uzbekistan?
Securities. No blanket exemption for listed shares was found: a resident's gain on the sale of shares or other securities is property income taxed at 12 percent. The Tashkent International Financial Centre constitutional-law regime effective 25 July 2026 exempts income from the sale of securities on the Centre's official exchange list and of shares or participation interests in Centre participants, but only for the statutory participants of the Centre. That special regime is outside this calculator, which computes the ordinary resident treatment and flags the exclusion. Source: https://gov.uz/ru/soliq/news/view/196287
How is crypto taxed in Uzbekistan?
Crypto. The decree amending the crypto regime (UP-121 of 27 April 2022) provides that operations of legal entities and individuals connected with the turnover of crypto-assets are not objects of taxation and that income from them is excluded from the tax base; from 1 January 2023 an individual may buy, sell or exchange crypto-assets only through national crypto-asset service providers. This calculator therefore treats a disposal through a licensed national provider as outside the charge and asks the venue on every crypto sale. No official English-language source was found for the treatment of a disposal made outside a licensed national provider (a foreign platform or a peer-to-peer transfer, which the law does not permit); the calculator applies the 12 percent resident rate to such a gain and flags the classification as unresolved. Sources: https://lex.uz/ru/docs/5985789 and https://gov.uz/en/advice/777/document/2804
When do you declare and pay the tax?
Filing. The annual individual income declaration is due by 1 April of the year following the income year, and the tax computed in it is payable by 1 June (Tax Committee notices). Income not withheld at source, including income from the sale of property and foreign-source income, must be declared; income paid by a legal-entity tax agent is generally withheld at source. Sources: https://gov.uz/ru/soliq/news/view/42496 and https://gov.uz/ru/soliq/news/view/144996
What is the business turnover threshold?
Business threshold. The turnover threshold is not a personal allowance: through 31 May 2026 a sole trader's turnover above UZS 1 billion moved from turnover tax to the general regime, and from 1 June 2026 that threshold became 12,000 basic calculation values. Those are business-regime boundaries; they neither exempt nor charge a passive investor's disposal gain. Source: https://gov.uz/ru/soliq/news/view/196345
Has the 12% rate changed since 2021?
Rate timeline. The resident individual rate has been 12 percent throughout 2021 to 2027: no annual revaluation was identified in the official material reviewed, and the 2027 record carries 12 percent as the working value subject to later amendment. The rate covers employment income, rental income and capital gains alike (article 381). Dividends and interest paid to resident individuals are a separate 5 percent withholding category and are not capital gains. Sources: https://gov.uz/ru/advice/70/document/1325 and https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/taxes-on-personal-income