Uzbekistan, Republic of

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 January 2022.

• Unified Social Payment (USP) was renamed to Social Tax (ST) at the same 12% rate. The ST rate for a budget organisation is 25%. ST is extended to certain new categories of taxpayers, including individual entrepreneurs and their employees, members of family enterprises, farming enterprises, artisans, etc.
• The base calculation unit (BCU) is 270,000 Uzbekistani soum (UZS).