Uzbekistan Individual Entrepreneur — Turnover Tax & Annual PIT Declaration

Confirm the client is a resident individual (183+ days in Uzbekistan) and establish their legal status: self-employed natural person or registered individual entrepreneur (IE). Determine whether they are on the 1% turnover-tax regime (turnover ≤ UZS 1 billion) or whether VAT registration and standard CIT apply. Verify that the old sub-UZS 100 million exemption — abolished from 1 January 2026 — has not been relied upon.

Collect and classify all income receipts for the calendar year using Uzbek bank-statement patterns (ISH HAQI, GONORAR, KONSULTATSIYA, IJARA, DIVIDEND, FOIZ). Separate self-employment/service turnover (subject to 1% turnover tax) from passive income streams (dividends at 5%, interest at 5%, rental income at 12%) that must be declared separately in the annual PIT declaration.

Calculate the 1% turnover tax on total self-employment turnover and the mandatory IE minimum social tax of at least 1 BHM per month (UZS 412,000 × 12 = UZS 4,944,000 for a full year active as of August 2025 BHM rates). Produce a quarterly payment schedule, as turnover tax is typically paid in advance instalments through my.soliq.uz.

Prepare the annual personal income tax declaration (Jismoniy shaxslarning daromad solig'i bo'yicha deklaratsiya) covering all income streams not captured under the turnover-tax regime: rental income (12%), non-JSC dividends (5%), bank interest (5%), secondary employment, and foreign-source income. Self-employment turnover already taxed at 1% is reported but not re-taxed at the 12% PIT rate. Declaration is due by 1 April; any balance of tax is due by 1 June.

Submit the annual PIT declaration electronically via the my.soliq.uz e-services portal by 1 April. Pay any remaining turnover tax, social tax arrears, and PIT balance by the 1 June deadline. Retain payment receipts and the portal submission confirmation (kvitansiya) for the three-year limitation period.