UZ · N 41°18′ · E 69°17′

Uzbekistan

Uzbekistan suits trade, manufacturing, and service businesses targeting Central Asia. An LLC can usually be formed quickly and foreign-owned, but the registered address, document formalities, and sector licences require advance planning.

UZ

A launchpad for Central Asia.

Limited Liability Company(LLC; MChJ)

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01Key facts · 关键信息

Key points on one page.

Tax
Standard corporate income tax is 15%; non-resident dividends face 10% withholding, subject to the China treaty
Shareholders and directors
At least 1 participant; no general local director rule, but a foreign executive needs a PINFL
Share capital
Generally no minimum; a foreign-invested enterprise may require about USD 31,000
Local requirements
A Uzbekistan registered address is required; licences or approval apply to certain sectors
Annual maintenance
Quarterly and annual corporate tax filings; financial statements and statutory audit depend on size and sector
Incorporation timeline
About 2 business days if complete and unchallenged; 2–4 weeks in practice
Public disclosure
Shareholder and executive data is filed with registries; public access depends on the system

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (4)›
  1. 01EY Doing business in Uzbekistan 2025
  2. 02PwC Worldwide Tax Summaries — Uzbekistan: Taxes on corporate income
  3. 03PwC Worldwide Tax Summaries — Uzbekistan: Withholding taxes
  4. 04U.S. Department of State — 2026 Investment Climate Statements: Uzbekistan

02 · Advantages

Why Uzbekistan

  • 01Foreign investors can generally establish and fully own the company
  • 02One-stop registration and electronic government channels are available
  • 03Central Asian access with potential investment and free-zone incentives
Best forCentral Asian trade and distributionLocal manufacturing and sourcingCross-border services and project operations

03 · Requirements

Formation requirements

  • Charter documents generally need Uzbek-language filing and notarisation, legalisation, or certification
  • A foreign executive must obtain a personal identification number, PINFL
  • The address must be a contactable business address; a private home is generally not acceptable

04 · Compliance

Annual compliance

  • File quarterly corporate tax returns by the 20th of the following month and the annual return by 1 March
  • Apply VAT, turnover, payroll, and social taxes as relevant, and retain accounting records
  • Arrange annual financial statements and audit where required by size, sector, or statutory thresholds

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

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Uzbekistan company.

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