Tashkent, Uzbekistan (UzDaily.com) -- For the period from 1 April 2022 to December 2028 (previously until 31 December 2024):

- income of individuals - residents and non-residents of the Republic of Uzbekistan in the form of dividends on shares owned by them (shareholders) are exempt from personal income tax;

- on the income of legal entities - non-residents of the Republic of Uzbekistan in the form of dividends on shares owned by them (shareholders), an income tax rate of 5% is applied;

- income of individuals and legal entities - residents and non-residents of the Republic of Uzbekistan in the form of interest on bonds of business companies are exempt from personal income tax and income tax.