Self-employed: who qualifies, how much tax, what threshold
From 2026 tax applies from the first sum: 1.0% of income. Rental income is separate.
For information only. This is not tax advice — check the source before an important decision.
Law as of Oct 17, 2026
Who is self-employed
An individual registered as self-employed who states this status in each deal (Tax Code, article 465, part 2).
How much tax
- 1.0% of income from selling goods and services — turnover tax (Tax Code, articles 461, 467).
- From 1 January 2026 the exemption up to UZS 100 million was abolished — tax applies from the first sum (PP-247, clause 5).
- Income from selling personal property is not included.
- Income from renting out property is not turnover tax but personal income tax at 12 % (Tax Code, article 465, part 7).
Threshold
If annual income exceeds the threshold (or voluntarily) — VAT and profit tax as for a sole proprietor (Tax Code, article 462, part 20). The threshold amount is in the article "Which tax regime to choose".
Who pays the tax
- Income from a legal entity — the legal entity withholds and pays the tax (tax agent).
- Income through a payment organisation's digital platform — the payment organisation is the agent.
- Otherwise — you yourself: monthly report and payment by the 15th of the following month (Tax Code, article 470).
Social tax
Voluntary: for pension service, at least 1 BCA (UZS 440,000) a year by 31 December (Tax Code, article 408).
Till and receipt
From 1 January 2026 a special QR code generated on the digital platform is mandatory; trading without it counts as trading without a till (PP-247, clause 7).