DoubleTaxationTaxes on salary: Uzbekistan preliminary data
How much income tax and social contributions are paid on a salary in Uzbekistan, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | UZS 845,693,358 ≈ €60,000 |
|---|---|
| Income tax | UZS 101,483,203 ≈ €7,200 |
| Take-home pay | UZS 744,210,155 ≈ €52,800 |
| Employer contributions and payroll taxes | UZS 101,483,203 ≈ €7,200 |
| Employer's labour cost | UZS 947,176,560 ≈ €67,200 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 UZS 422,846,679 | €60,000 UZS 845,693,358 | €120,000 UZS 1,691,386,715 |
|---|---|---|---|
| Sole proprietor | UZS 45,667,441 12.0 % | UZS 91,334,883 12.0 % | UZS 182,669,765 12.0 % |
| Company | UZS 73,258,187 19.3 % | UZS 146,516,374 19.3 % | UZS 293,032,748 19.3 % |
| Sole proprietor · Turnover tax (aylanmadan olinadigan soliq) — individual entrepreneurs and self-employed | UZS 4,228,467 1.1 % | UZS 8,456,934 1.1 % | above the regime's limit |
| Sole proprietor · Aylanmadan olinadigan soliq — yuridik shaxslar (turnover tax, legal entities) | UZS 16,913,867 4.4 % | UZS 33,827,734 4.4 % | above the regime's limit |
Special tax regimes
IT Park residents — reduced income tax for employees
For employees · rate 7.5 %
Who: Employees of companies registered as residents of the IT Park (Technopark) of Uzbekistan.
Salaries paid by IT Park resident companies are taxed at 7.5% instead of 12%; the employer company is also exempt from profit tax, VAT and social tax until 1 Jan 2028. Under Tax Code art. 483 (transitional benefits), residents with more than 50% export revenue will be exempt from all taxes except VAT from 1 Jan 2028 to 1 Jan 2040.
Tax residence
The tax residence check does not cover Uzbekistan yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 14094.889293 UZS (Central Bank of the Republic of Uzbekistan — official rate set 30 Dec 2025, in force on 2 Jan 2026 (next rate set 5 Jan 2026: 12004.41), 2026-01-02) ↗
Sources
- Lex.uz (National database of legislation) — Tax Code of the Republic of Uzbekistan, consolidated: Arts. 337, 381, 385, 405, 408, 461, 467
- IT Park Uzbekistan — Tax benefits for start-ups and foreign investors in the IT sector (7 Jan 2026)
- Central Bank of Uzbekistan — exchange rate archive (USD)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.