Non-resident: what it means
A non-resident is someone who is not a tax resident of the country. Some countries charge non-residents more: in Russia, a non-resident without a patent pays 30%, while one working on a patent pays the normal rates.
Who is a non-resident?
Tax residence does not depend on citizenship: it depends on how many days you spend in a country. In Uzbekistan you are a tax resident if you are in the country for more than 183 days in any 12 months in a row; if fewer, you are a non-resident. So an Uzbek citizen who works abroad for a long time can become a non-resident for Uzbekistan, and a foreigner living in Uzbekistan can be a resident.
What changes in Uzbekistan?
A resident pays tax on all income, including income from abroad; personal income tax in 2026 is 12%. A non-resident pays only on income from sources in Uzbekistan: for example, 10% on dividends and interest. Rates for other kinds of income are set in the Tax Code; check them with the tax office or on soliq.uz.
For people working in Russia
Someone who goes to work in Russia is a non-resident there for the first months, until they reach 183 days. A non-resident working without a patent has 30% withheld from their pay. Those working with a patent pay the normal rate of 13% (15% on income above 2.4 million roubles a year), and the advance payments made for the patent count towards the tax. After 183 days the person becomes a Russian resident and the normal rates apply.
Avoiding paying tax twice
Uzbekistan has double taxation treaties with many countries, including Russia. To use a treaty you usually need a certificate of tax residence, issued by the tax office of the country you are a resident of.
Common questions
Is being a non-resident against the law? No, it is only a tax status. Can the status change during the year? Yes, from the day your days pass 183. How are days counted? Every day spent in the country counts, including the days you arrive and leave.
Useful pages
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Related terms
Tax resident · Work patent (Russia) · NDFL (Russia)
This is general information, not legal advice. Check the exact rules with an official source.