Uzbekistan · tax residency · 2026

How many days make you tax resident in Uzbekistan?

183days

Tax residency thresholdchecked 2026-08-18 · lex.uz

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How we know

Figures are as Tax Committee of the Republic of Uzbekistan publishes them at lex.uz, checked 18 August 2026.

Day threshold: 183 days MORE THAN 183 calendar days in aggregate — so 184 days triggers residence, and exactly 183 days does not — during any consecutive twelve-month period beginning or ending in the tax period for which status is being determined
Tax year: 1 January – 31 December
Other tests: Article 30 of the Tax Code. Beyond the main day count, a person is ALSO a tax resident if in the relevant tax period they were present in Uzbekistan for fewer than 183 days in aggregate but MORE THAN THEY WERE PRESENT IN ANY OTHER STATE. An individual may apply to be recognised as a resident BEFORE the twelve-month period expires by producing a long-term employment contract or equivalent. Departures for short-term (under six months) medical treatment or study do not interrupt the count. Time spent as a person with diplomatic or consular status, as staff of an international organisation established by a treaty to which Uzbekistan is a party, or as a family member of such persons is EXCLUDED from the count, provided no entrepreneurial activity is carried on. Uzbek servicemen serving abroad and state officials seconded abroad are deemed residents regardless of days. Days of entry and exit are evidenced by border-control stamps.
Worldwide income: Yes — residents are taxed on worldwide income
Authority: Tax Committee of the Republic of Uzbekistan
Official page: lex.uz
Checked: 18 August 2026

Sources are listed further down the page.

How the counting works

NOTE THE THRESHOLD WORDING: Article 30 says "более ста восьмидесяти трех календарных дней" — MORE THAN 183 calendar days, not '183 or more'. A person at exactly 183 days is not resident under the main limb. The 'more days here than in any other state' fallback can nonetheless make someone resident on well under 183 days, which matters for anyone splitting a year across several countries. Worldwide charge: Article 364 makes residents taxpayers without any source qualifier, while non-residents are taxpayers only on Uzbek-source income; Article 366 sets the resident tax base as aggregate income with reliefs and the non-resident base as aggregate income without reliefs; Article 399 grants residents a credit for personal income tax paid outside Uzbekistan, claimed on the annual aggregate-income declaration, which only makes sense on a worldwide basis. Article 384 sets the tax period as the calendar year, with a monthly reporting period for withholding agents. Rates: residents 12% flat under Article 381, with 5% on dividends and interest; non-resident rates are scheduled in Article 382. AUTHORITY NAME CAVEAT: the Tax Code text as published names the Государственный налоговый комитет (State Tax Committee), but that body has since been reorganised. The current formal name could not be confirmed because soliq.uz did not respond from this environment, so the name recorded here should be re-checked. Text read from lex.uz, the National Database of Legislation of Uzbekistan.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Uzbekistan to work remotely, the Uzbekistan digital nomad visa page covers the permission side.

Sources

lex.uz — official source, checked 2026-08-18
lex.uz (official), retrieved 2026-08-18

Questions people ask about Uzbekistan tax residency

How many days can you spend in Uzbekistan before becoming tax resident?

183 days MORE THAN 183 calendar days in aggregate — so 184 days triggers residence, and exactly 183 days does not — during any consecutive twelve-month period beginning or ending in the tax period for which status is being determined makes you tax resident in Uzbekistan, and residents are taxed on worldwide income. Days are not the only route in: Article 30 of the Tax Code. Beyond the main day count, a person is ALSO a tax resident if in the relevant tax period they were present in Uzbekistan for fewer than 183 days in aggregate but MORE THAN THEY WERE PRESENT IN ANY OTHER STATE. An individual may apply to be recognised as a resident BEFORE the twelve-month period expires by producing a long-term employment contract or equivalent. Departures for short-term (under six months) medical treatment or study do not interrupt the count. Time spent as a person with diplomatic or consular status, as staff of an international organisation established by a treaty to which Uzbekistan is a party, or as a family member of such persons is EXCLUDED from the count, provided no entrepreneurial activity is carried on. Uzbek servicemen serving abroad and state officials seconded abroad are deemed residents regardless of days. Days of entry and exit are evidenced by border-control stamps. Checked 18 August 2026 against lex.uz.

When is Uzbekistan's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, MORE THAN 183 calendar days in aggregate — so 184 days triggers residence, and exactly 183 days does not — during any consecutive twelve-month period beginning or ending in the tax period for which status is being determined.

Are residents of Uzbekistan taxed on worldwide income?

Yes — once you are tax resident in Uzbekistan, worldwide income falls in scope, subject to double-tax treaties.

How does Stretch count tax days for Uzbekistan?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Uzbekistan, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.