How is crypto taxed in Uzbekistan?

Individual crypto income is taxed at 12 percent flat rate. Corporate crypto businesses pay 15 percent corporate income tax.

Is Crypto Legal in Uzbekistan? 2026 Guide

Q: Is crypto legal in Uzbekistan?

Yes. Uzbekistan legalised crypto activities through Presidential Decree in 2018. Licensed exchanges operate domestically with KYC/AML compliance.

Cryptocurrency is legal in Uzbekistan.

Regulatory Framework

Trading & ownership

Uzbekistan has a regulated crypto environment. The government issued a Presidential Decree in 2018 (No. UP-5543) creating a legal framework for crypto mining and exchange operations. The National Agency for Project Management (NAPM) regulates crypto activities. Licensed crypto exchanges in Uzbekistan can legally operate and serve domestic customers with KYC/AML compliance.

Payments & Commerce

Mining Operations

Exchange Licensing & AML/KYC

KYC: . AML:

Taxation

Capital Gains Tax

Individual crypto trading income is subject to income tax at a flat rate of 12 percent. Corporate crypto businesses pay 15 percent corporate income tax.

Income Tax (Staking/Mining)

Mining income is subject to corporate income tax.

VAT & Sales Tax

Primary Regulator

National Agency for Project Management of Uzbekistan (NAPM)

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