Uzbekistan proposes mandatory social tax for self-employed from 2027

September 15, 2026 at 09:00 PM2 min

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Uzbekistan's Ministry of Economy and Finance published a draft presidential decree on September 15 proposing mandatory social tax for self-employed citizens from January 1, 2027. The measure aims to provide self-employed individuals with pension coverage and access to state social insurance. The draft also proposes abolishing existing social tax benefits for enterprises from January 1, 2030.

Key Facts

The draft decree proposes mandatory social tax for self-employed individuals from January 1, 2027, at 1 basic calculation unit (440,000 soums) per year.
Self-employed individuals would be able to pay the tax in installments of about 36,600 soums per month.
10% of the social tax paid by self-employed individuals would be directed to the State Social Insurance Fund.
From January 1, 2030, the draft proposes abolishing existing social tax benefits for enterprises and organizations, where the rate is 12%.
Public discussion of the draft runs until September 30, 2026.

Mandatory Social Tax

The Ministry of Economy and Finance published the draft presidential decree on reforming the pension system on September 15. From January 1, 2027, self-employed citizens would be required to pay social tax at 1 basic calculation unit (440,000 soums) per year. Currently, payment of social tax by self-employed individuals is voluntary and counts toward their labor record. The proposed changes are intended to ensure access to pension provision and state social insurance for self-employed individuals.

Social Insurance Fund Allocation

The draft proposes directing 10% of the social tax paid by self-employed individuals to the State Social Insurance Fund. Maternity benefits and temporary disability benefits would be paid from this fund in accordance with established procedures. The Ministry of Economy and Finance stated that in return, a citizen would receive one year of labor record, a guarantee of future pension, and the right to temporary disability, pregnancy, and maternity benefits.

Enterprise Tax Benefits

From January 1, 2030, the draft proposes abolishing existing social tax benefits for enterprises and organizations, where the rate is 12%. No new benefits for this tax are planned to be introduced. From 2027, the draft also proposes covering from the state budget expenses for periods counted in the labor record but for which social tax and insurance contributions to the Pension Fund were not paid.