For most Uzbek citizens working in the UAE, Uzbek tax residence is a question of days. Under Article 30 of the Tax Code, you are an Uzbek tax resident if you spend more than 183 days in Uzbekistan in any 12 consecutive months, or fewer days but more than you spent in any other single country. A worker who lives in Dubai for most of the year is normally non-resident and owes Uzbekistan nothing on a UAE salary. The rules that catch people are the “longest stay” test, the special rule for state employees and military posted abroad, and a 12% tax on worldwide income if you do end up resident.
This guide is for citizens of Uzbekistan living and working in the UAE, from construction and hospitality workers to professionals and business owners. It covers the residence tests in Article 30, what a resident owes and declares, the voluntary declaration for citizens returning from abroad, and the 2007 Uzbekistan to UAE agreement.
The UAE side is simple. The UAE does not tax employment income, as our guide to what a tax-free salary really means explains, so every question here is about Uzbekistan.
Article 30: Who Is an Uzbek Tax Resident
Article 30 of the Tax Code of the Republic of Uzbekistan sets the rules. Citizenship is not one of them: an Uzbek citizen and a foreigner are tested the same way.
| Rule in Article 30 | What it means for an Uzbek in the UAE |
|---|---|
| Resident if actually present in Uzbekistan for more than 183 calendar days in any 12 consecutive months that begin or end in the tax period | A long visit home, or a gap between UAE contracts, can tip you over |
| Also resident if present for less than 183 days in the tax period, but for longer than in any other single country | Catches people who split their year between several countries, for example 120 days in Uzbekistan, 110 in the UAE and the rest in Türkiye |
| A short absence of less than six months for medical treatment or study does not interrupt your presence | A trip to the UAE for treatment does not break a period in Uzbekistan |
| Military personnel serving abroad, and employees of state bodies sent abroad on business trips, are resident whatever their days | Staff of the embassy, consulate or trade missions posted to the UAE stay resident |
| Entry and exit days are established from border-crossing stamps, and can also be established from data the tax authority receives from state bodies | Keep your passport stamps and UAE entry and exit records |
The “longest stay” rule in practice
The fourth paragraph of Article 30 is what makes Uzbekistan different from most countries we cover. Falling under 183 days is not enough. You also need to have spent more time in some other single country than in Uzbekistan.
For an employee living in Abu Dhabi or Dubai for most of the year, the UAE is clearly the country of longest stay. It matters for rotation workers, drivers, crew and people who work on projects in several countries, and in the year you move to or from the UAE.
When the center of vital interests comes in
Article 30 also says that if a person has grounds to be resident both in Uzbekistan and in a foreign state, residence is decided under the relevant treaty by the center of vital interests. It is treated as being in Uzbekistan if at least one of two conditions is met:
- your spouse or close relatives live in Uzbekistan; or
- there is real estate in Uzbekistan, owned by you, your spouse or close relatives, where you or they can live at any time.
Note the word “or”: either condition is enough. This rule only operates when you are resident in both countries to begin with, so a person who fails the day tests in Uzbekistan does not reach it.
What an Uzbek Resident Owes
| Rule | Tax Code article |
|---|---|
| Residents are taxed on income from sources in and outside Uzbekistan; non-residents only on income from Uzbek sources | 368 |
| Resident rate of 12%, and 5% on dividends and interest | 381 |
| Income from sources outside Uzbekistan is taxed on the basis of the annual income declaration | 393 |
| The declaration is filed with the tax body at your permanent place of residence by 1 April of the following year | 397 |
A UAE salary received while you were resident is therefore taxable at 12%, and there is no UAE tax to credit. For 2026 income, the declaration is due by 1 April 2027.
The voluntary declaration for citizens returning home
Article 397 includes a rule written for citizens working abroad. A citizen who was outside Uzbekistan for 183 days or more in any 12 consecutive months may voluntarily file a declaration of income from Uzbek and foreign sources within one month of returning to Uzbekistan.
The same paragraph states that no tax is paid on foreign income for the period in which the person did not meet the residence criteria. Filing it is a way to put on record that your UAE earnings fell in a non-resident period, which can help if questions are asked later about money you brought home.
The 2007 Uzbekistan to UAE Agreement
The agreement on the avoidance of double taxation was signed in Tashkent on 26 October 2007, approved by Presidential Resolution PP-750 of 20 December 2007, and entered into force on 25 February 2011. We read the Uzbek text published on Lex.uz.
| Article | What it says | Why it matters to you |
|---|---|---|
| 4(1) | A resident is a person liable to tax under that state’s laws by reason of domicile, residence, place of management, registration or a similar criterion | No separate UAE limb for individuals. Whether an individual is “liable to tax” in a state with no personal income tax is unresolved. |
| 4(2) | Tie-breaker: permanent home, center of vital interests, habitual abode, nationality, mutual agreement | Only reached if you are first resident in both states |
| 15(1) | Salary is taxed only in the state of residence unless the work is done in the other state, which may then tax it | Relevant only if you are resident in both states |
| 24(1) | Double tax is relieved by deducting tax paid in the other state | Worth nothing on a UAE salary, because no UAE tax is paid |
For most Uzbeks in the UAE the agreement does little, because the day tests in Article 30 already make them non-resident. It matters mainly for people who are resident in Uzbekistan and want to argue that they are also UAE residents. Because Article 4(1) uses the older liable-to-tax formula, a UAE tax residency certificate may not settle that argument on its own. Our UAE tax residency certificate guide explains what the certificate proves.
If You Are Non-Resident
Uzbekistan taxes non-residents only on income from Uzbek sources. Under Article 382, employment income and most other Uzbek-source income is taxed at 12%, and dividends and interest at 10%, usually by withholding. Rent from an apartment in Tashkent is the most common example.
The Order to Do This In
- Count your days in Uzbekistan for every 12-month window touching the year, using your passport stamps.
- If you are under 183 days, check the longest-stay rule. Make sure you spent more days in the UAE, or another single country, than in Uzbekistan.
- If you are posted by a state body, assume you are resident whatever your days.
- If you are resident, file the annual declaration by 1 April and pay 12% on your UAE income.
- When you return after a long period abroad, consider the voluntary declaration within one month to record that your UAE income fell in a non-resident period.
For moving money home, our guide to sending money from the UAE compares channels. Kazakh citizens face a stricter vital-interests test, covered in our guide for Kazakhs in the UAE.
What We Could Not Verify
- How the State Tax Committee applies the longest-stay rule to people who were in no single foreign country for longer than in Uzbekistan. We found no published guidance.
- The English or Russian text of the treaty. We read the Uzbek text on Lex.uz; its Russian page says the act is published in Uzbek only.
- The State Tax Committee’s current guidance for migrant workers. The soliq.uz site refused our connections.
Frequently Asked Questions
Do Uzbeks working in the UAE pay tax in Uzbekistan?
Usually not. Under Article 30 of the Tax Code, you are resident only if you spend more than 183 days in Uzbekistan in any 12 consecutive months, or fewer days but more than in any other single country. A person living in the UAE for most of the year is normally non-resident.
What is the longest-stay rule?
Article 30 makes a person resident even with fewer than 183 days in Uzbekistan in the tax period, if that stay was longer than the time spent in any other single country. It mainly affects people who divide the year between several countries.
Does having family or a flat in Uzbekistan make me resident?
Only if you are already resident in both Uzbekistan and another state. In that case, Article 30 places your center of vital interests in Uzbekistan if your spouse or close relatives live there, or if property there is available for you or them to live in.
What is the tax rate for Uzbek residents on foreign income?
12%, and 5% on dividends and interest, under Article 381. There is no credit for UAE tax, because none is paid on salaries.
When is the Uzbek income declaration due?
By 1 April of the year after the tax year, filed with the tax body at your permanent place of residence, under Article 397.
What is the voluntary declaration for returning citizens?
A citizen who was abroad for 183 days or more in any 12 months can file a declaration within one month of returning. Article 397 says no tax is paid on foreign income for the period in which the person did not meet the residence criteria.
Is there a tax treaty between Uzbekistan and the UAE?
Yes. It was signed in Tashkent on 26 October 2007 and entered into force on 25 February 2011. It uses the older liable-to-tax test for residence and relieves double tax by a credit.
Are embassy and state employees in the UAE treated differently?
Yes. Article 30 treats military personnel serving abroad and employees of state bodies sent abroad on business trips as residents, whatever their days in Uzbekistan.
Official Sources
- Lex.uz, Tax Code of the Republic of Uzbekistan (Articles 30, 368, 381, 382, 393, 397) (Uzbek)
- Lex.uz, Agreement between Uzbekistan and the UAE on the Avoidance of Double Taxation, 26 October 2007 (Uzbek)
- Lex.uz, Agreement record: approval by Resolution PP-750 and entry into force on 25 February 2011 (Russian)
Information current as of September 2026. Verify with official authorities before proceeding.
This guide is for informational purposes only and is not tax advice. Uzbek and UAE regulations are subject to change. Always verify current requirements with the relevant official authority, or a licensed tax adviser, before proceeding with any filing or transaction.
