From January 1, 2026, the turnover tax rate in Uzbekistan for individual entrepreneurs with an annual turnover of up to 1 billion soums and self-employed citizens will be set at 1%. This was reported by the press service of the president.
Now, if the income from the sale of goods and services in a calendar year surpasses 100 million soums, a sole entrepreneur is required to switch to paying the 4% turnover tax.
Furthermore, the existence of a special QR code for sole entrepreneurs and self-employed to accept e-payments will become a mandatory requirement of the retail trade rules.
Information on the movement of funds received through an integrated digital platform will be used by banks when making decisions on issuing loans.
Shavkat Mirziyoyev approved the relevant proposals and signed the Measures to facilitate activities of sole entrepreneurs and self-employed Decree.
This document has adopted a special legal regime with a single digital platform for individual entrepreneurs and self-employed individuals until the end of 2030. Through it, they will be able to formalize their activities, manage accounts, pay taxes, generate checks and open an e- wallet. Documents can be signed without an e- key.
