Legislation in the Republic of Uzbekistan is constantly evolving during this period of economic transition from the pre-independence socialist economy. The information presented below is based on laws, regulations, and practices as of November 2017.
The contribution to non-budget pension fund rate is increased from 7.5% in 2016 to 8%.
The property tax rate for individuals is increased from 1.5% in 2016 to 1.7%. Tax rates for individuals owning flats and houses in cities with a total area of more than 200 and 500 square metres have increased from 1.8% to 2.1% and from 2.5% to 2.9%, respectively.
Obligation of maternity allowance to be payable by employers is extended until 1 January 2018. Furthermore, differentiated calculation of maternity allowance was introduced for newly hired employees, or employees resuming their employment after a break of 12 months and longer, depending on the time actually worked from the date of employment (re)commencement:
- up to 6 months from the date of employment: 50% of the average monthly salary
- from 6 to 12 months from the date of employment: 75% of the average monthly salary, and
- over 12 months from the date of employment: 100% of the average monthly salary.
As of 1 December 2017, minimum monthly wage (MMW) is increased from 149,775 Uzbek som (UZS) to UZS 172,240. MMW affects, among others, calculation of salaries in public sector, retirement pensions, statutory fines and duties, etc.