Methodology - Uzbekistan (2026)

Educational model - not a State Tax Committee assessment, not a tax return, not tax advice.

Employee

Personal income tax is a flat 12% on the gross salary, with no general non-taxable minimum on ordinary salary.
The individual funded pension contribution (INPS) of 0.1% is carved out of the 12% PIT (not an extra withholding): the accrued 12% is split into 11.9% to the budget and 0.1% to the funded pension account, so the total employee withholding is 12% and net = gross - 12%.
Employer side (does not reduce the employee net): the unified social payment (social tax) is 12% of payroll for business entities and 25% for budget organisations.
Out of scope: non-residents, reduced regional/sector PIT and social-tax rates, specific income exemptions and personal deductions, and whole-sum payroll rounding.

Self-employed regime (samozanyatiy): exempt from PIT and turnover tax on the registered activity; only a low fixed minimum social-tax payment (modelled as 1 BHM per year, UZS 412,000).
Individual entrepreneur regime (entrepreneur): 1% turnover tax for annual turnover up to UZS 1 billion (the old fixed-amount PIT for entrepreneurs is cancelled from 1 January 2026), plus a social-tax floor of 1 BHM per month (12 BHM/year).
General regime (general): flat 12% PIT on annual net profit (income minus deductible expenses), plus the social-tax floor.
Out of scope: VAT, sector/regional rate variations, the family-enterprise and farming regimes, and the detailed activity lists.