Payroll: personal income tax and social tax

Personal income tax

• Rate — 12 %; dividends and interest — 5 % (Tax Code, article 381).
• The employer withholds the tax from wages and pays it together with the wage, no later than the return deadline (Tax Code, article 390).
• The tax is reduced by the mandatory contribution to INPS (the individual funded pension account) (Tax Code, article 385, part 7).
• Return — monthly, by the 15th of the following month; annual — by 15 February (Tax Code, article 389).

Social tax

• Employer (legal entity) — 12 % of the payroll; budget organisations — 25 % (Tax Code, article 405).
• Return and payment — by the 15th of the following month; annual — by 15 February (Tax Code, article 407).
• A sole proprietor for themselves — at least 1 BCA (UZS 440,000) a month; for each employee — at least 1 BCA a year (Tax Code, article 408).

Minimum wage

From 1 September 2026 the minimum monthly wage is UZS 1,360,000 (UP-115).

Return form

Personal income tax and social tax are filed in one return (State Tax Committee resolution No. 3221, annex 4). From 2026 the tax authority generates this return itself — if it differs, correct it within 5 days (Tax Code, article 81).

Risk

Unregistered staff or hidden wages — a penalty of 20 % of the hidden base (Tax Code, article 223).