New rate of income tax was set in line with the President of Uzbekistan Islam Karimov "On forecast of main macroeconomic figures and parameters of State Budget of Uzbekistan for 2013".

According to the document, the minimum rate of income tax for individuals was cut by 1 percentage point to 8%.

The minimum rate of income tax for individuals was decreased by five percentage point in last five years – from 13% in 2008 to 8% in 2013.

At the same time, the Government of Uzbekistan kept the maximum and average rate of income tax for individuals at the level of 16% and 22% respectively.