Laws 1 min read

New 4% self-employment tax from August 1

Freelancers earning over 12 million UZS/year must register and pay a 4% turnover tax. Registration takes 10 minutes via the Soliq app.

Author: Молия Таҳририяти
New 4% self-employment tax from August 1

What happened

From August 1, 2026, individuals earning 12 million to 1 billion UZS per year must register as self-employed and pay 4% of turnover.

This covers designers, developers, tutors, copywriters and everyone who works independently. Registration: 10 minutes via the "Soliq" app.

In simple terms

If you earn 1 million UZS a month, the government asks for 40,000 UZS. In return: official status, a business account and the right to invoice legal entities.

Think of it as 'going official' — with both rights and obligations.

This has happened before

In 2019, Uzbekistan simplified the patent system for small businesses: one fixed payment instead of complex reporting. In 3 years, the number of patent holders grew from 45,000 to 280,000 — going official turned out to be profitable.

Nilufar, 29 years old
Samarkand
Before
0 UZS
tax before registration
After
48,000 UZS/mo
4% of 1.2M UZS turnover
"

"I used to be afraid of any inspection and worked without registration. Once I got a patent, I could immediately invoice companies."

"

Source: soliq.uz — Tax Committee

What comes next

200–300 thousand self-employed workers expected to register in the first year.

Will get more expensive
Penalty for evasion — 20% of income Audits will increase after 2027 Banks will flag undeclared transfers
Will become more profitable
Official status — access to business loans Eligible for government contracts Pension contributions start accumulating

What to do

  1. Download the "Soliq" app and check if your income exceeds 12 million UZS/year
  2. If yes — register before August 1, 2026 to avoid fines
  3. Set up automatic 4% monthly transfers in the app
  4. Keep all payment receipts as proof of compliance
This material is intended for residents of Uzbekistan.

Disclaimer

For informational purposes only. Consult a tax specialist.