Article 49. Personal Income Tax

Foreign citizens (residents and non-residents of the Republic of Uzbekistan) recognised as highly qualified employees of the bodies or participants of the Center shall be exempt from the payment of personal income tax on income in the form of wages and dividends paid by the Center.

Income in the form of wages paid by the Center to foreign citizens (residents and non-residents of the Republic of Uzbekistan) who are employees of the bodies or participants of the Center and who do not meet the requirements and criteria applicable to highly qualified employees shall be subject to personal income tax at a rate of 12 per cent.

The requirements and criteria applicable to highly qualified employees shall be determined by resolutions of the Governing Council.

Income in the form of wages paid by the Center to citizens of the Republic of Uzbekistan or stateless persons who are employees of the participants of the Center shall be subject to personal income tax at a rate of 7.5 per cent.

For the purposes of personal income taxation, the types of income that are included in (or excluded from) the aggregate income of citizens of the Republic of Uzbekistan or stateless persons who are employees of the bodies or participants of the Center shall be determined by the Governing Council.

The particular features of the personal income taxation of the income of non-residents of the Republic of Uzbekistan shall be governed by the resolutions of the Center.