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 December 2025.

• Social Tax (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) from 1 August 2025 is 412,000 Uzbekistani soum (UZS).
• For the period from 1 April 2022 to 31 December 2028, income of individuals (both residents and non-residents of the Republic of Uzbekistan) in the form of dividends from shares in joint stock companies is exempt from personal income tax (PIT).

• Starting from January 1, 2026, the turnover tax rate for individual entrepreneurs and self-employed persons whose annual turnover does not exceed 1 billion UZS will be set at 1%. 

• Starting from January 1, 2026, the payment of personal income tax in a fixed amount for individual entrepreneurs will be cancelled. 

• Starting from January 1, 2026, the procedure for exemption from paying turnover tax for self-employed individuals whose income from the sale of goods or services during the tax period does not exceed 100 million UZS will be abolished. 

• Greenhouse farms will be entitled to a reduced rate of social tax - 1% until 1 January 2029 provided that at least 60% of income comes from greenhouse products; while land tax will be calculated at the rates set for agricultural lands, regardless of the actual land category. 

• Starting 1 November 2025, individual entrepreneurs and self-employed people can register remotely under a special legal regime through digital platforms using biometric verification and SMS confirmation.