Tax payment procedure for solo entrepreneurs and self-employed will change from January 1, 2026, the Ministry of Economy and Finance proposed in the Budget Message for 2026-2028.
Reportedly, solo entrepreneurs and self-employed persons with an annual turnover of below 1 billion soums will pay a tax of 1% of turnover.
The Message has proposed to cancel the following:
– fixed pay rate of income tax for solo entrepreneurs;
– waiver from paying turnover tax for self-employed persons whose income from the sale of goods (services) during the tax period does not exceed 100 million soums.
Reportedly, these changes are aimed at creating equal conditions for entrepreneurs, more favorable business environment, and additional benefits.
