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Tax Code of the Republic of Uzbekistan (as amended up to Law of the Republic of Uzbekistan No. ZRU-488 of July 26, 2018), Uzbekistan

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Latest Version in WIPO Lex
Year of Version 2018 Dates Entry into force: January 1, 2008 Adopted: December 25, 2007 Type of Text IP-related Laws Subject Matter Other, Industrial Property Notes This consolidated version of the Tax Code of the Republic of Uzbekistan incorporates all the amendments up to Law of the Republic of Uzbekistan No. ZRU-488 of July 26, 2018, which entered into force on July 27, 2018 (see Special Part, Section XII, Chapter 49, Article 282, paragraph 18 for detailed amendments).

General Part and Special Part of this consolidated Tax Code contains provisions relating to intellectual property.
Article 22 under Chapter 2, Section I, General Part defines the term “royalty” as compensation for the use of scientific, artistic or literary works, patents, trademarks, designs, trade secrets and know-how.
Article 179 under Chapter 31, Article 190 under Chapter 34, Section VI, and Article 331 under Section XVII, Special Part regulate the taxation on the income of natural persons resulting from their intellectual activity in the industrial, scientific, literary and artistic fields.


Available Texts Main text(s) Main text(s) Russian Налоговый Кодекс Республики Узбекистан (в редакции Закона Республики Узбекистан от 26 июля 2018 года № ЗРУ-488) PDF HTML Uzbek Ўзбекистон Республикасининг Солиқ Кодекси (Ўзбекистон Республикасининг 2018 йил 26 июлдаги ЎРҚ-488-сонли Қонуни таҳририда) PDF HTML
Legislation Supersedes (1 text(s)) Supersedes (1 text(s))
Tax Code of the Republic of Uzbekistan (Extract)(UZ015)


WIPO Lex No. UZ180