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OpenAccountants/Skills/Uzbekistan Personal Income Tax — Individuals & Self-Employed

Uzbekistan Personal Income Tax — Individuals & Self-Employed

Asked about Uzbekistan personal income tax (PIT) for individuals, self-employed persons, and individual entrepreneurs.

UzbekistanTax year 2025Draft — not yet signed off· Last reviewed Jun 4, 2026

What this covers — Uzbekistan, 2025

  • Required Inputs and Refusal Catalogue
  • Transaction Pattern Library
  • Worked Examples
  • Tier 1 Rules (When Data Is Clear)
  • Tier 2 Catalogue (Reviewer Judgement Required)
  • Excel Working Paper Template
  • Bank Statement Reading Guide
  • Onboarding Fallback

This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.

Use these rules in your AI

Connect once and your AI follows Uzbekistan Personal Income Tax — Individuals & Self-Employed automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.

Use this in your AI

Using Claude Code, Cursor or Codex? Install these rules in one command:

$ npx openaccountants add UZ

Want a licensed accountant to check your AI-generated return?

Get reviewed

The open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.

Are you a Uzbekistan accountant? Verify these rules and put your name on them.

These rules are research-verified. They need a licensed practitioner for Uzbekistan to confirm them and become their named verifier. Reviewing reference rules — not signing returns.

Apply to verify Uzbekistan

About

Use this skill whenever asked about Uzbekistan personal income tax (PIT) for individuals, self-employed persons, and individual entrepreneurs. Trigger on phrases like "how much income tax in Uzbekistan", "Uzbekistan PIT", "soliq", "12% flat tax", "INPS pension", "social tax", "individual entrepreneur turnover tax", "non-resident tax Uzbekistan", "annual income declaration", "dividends tax Uzbekistan", "payroll Uzbekistan", "minimum wage UZS", "BHM/BRV base amount", or any question about computing or filing personal income tax for a resident or non-resident individual, an employee, a sole trader, or an individual entrepreneur in Uzbekistan. Also trigger when classifying UZS bank-statement lines for income tax, modelling take-home pay, or computing employer social tax. This skill covers the flat 12% PIT, the 5% dividend/interest rate, non-resident rates, the INPS 0.1% accumulative pension carve-out, employer social tax (12%/25%/7%/4.7%/1%), the calendar-year filing cycle, and the 2026 self-employed turnover-tax changes. ALWAYS read this skill before touching any Uzbekistan income tax work.

UzbekistanTax year 2025

The full rule

The complete, step-by-step rules for Uzbekistan Personal Income Tax — Individuals & Self-Employed the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.

More Uzbekistan tax skills

Other Uzbekistan computations in the OpenAccountants library.

See all Uzbekistan skills →

2 of 5 in the UZ workflow: