The President of the Republic of Uzbekistan has signed a Law “On introducing amendments and addenda to some legislative acts of the Republic of Uzbekistan in connection with adoption of the main directions of tax and budget policy for 2019”. 
 
The document altered the Article 181 of the Tax Code of the Republic of Uzbekistan as below:
 
“Article 181. Income tax rates for the individuals, who are residents of the Republic of Uzbekistan, will be set at the rate of 12%, excluding incomes paid on dividends and interests.
 
Incomes, paid to residents of the Republic of Uzbekistan in the form of dividends and interests, shall be taxed at the rate of 5% per annum.”