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Accounting, tax and IT Park support for business in Uzbekistan

Short answer

TheBux handles accounting and legal work for businesses in Uzbekistan: company registration, choosing a tax regime, joining IT Park, currency contracts and payroll. Filings go to the Tax Committee of the Republic of Uzbekistan on time. Documents are drafted for the actual activity, not from a template.

7content clusters on the legislation of Uzbekistan
7calculation tools with pre-calculated scenarios
12materials with links to the underlying legislation
Tax burden: general regime vs IT ParkChecked September 13, 2026

144 300 000

annual saving as an IT Park resident

General regime204 800 000

IT Park resident60 500 000

Example for a team of 8 with an annual turnover of 1.4 bn UZS. Enter your own figures in the calculator.

Current benchmark values

Base calculation value and minimum wage

The following values apply in the Republic of Uzbekistan: base calculation value (BRV) — 440 000 UZS from September 1, 2026; minimum wage — 1 360 000 UZS per month from September 1, 2026.

  • Base calculation value (BRV)

    440 000UZSIn force from September 1, 2026 · Указ Президента № УП-115 от 23.06.2026
  • Minimum wage

    1 360 000UZS per monthIn force from September 1, 2026 · Указ Президента № УП-115 от 23.06.2026

The legislation expresses thresholds, state duties and fines in base calculation values. The threshold for moving to the general tax regime is 12 000 BRV a year, which is 5 280 000 000 UZS.

Source: Динамика минимального размера оплаты труда и базовой расчётной величины, my.gov.uz

Checked September 13, 2026

Component

Upcoming reporting deadlines

The filing deadline and the authority that receives each form, by tax regime in the Republic of Uzbekistan. The full table is below.

turnover tax

15

Turnover tax return

The return is filed and the tax paid no later than the 15th day of the month following the reporting period. The tax period is one month. From 2026 the turnover tax calculation is generated automatically by the tax authorities; the taxpayer has 5 days to amend it, but no later than the filing deadline. With no amendments the return counts as filed. The deadline itself does not change.

general

20

Profit tax return

The return is filed on a cumulative basis and the tax paid no later than the 20th day of the month following the reporting quarter. Some categories of taxpayer make monthly advance payments. Relevant to the calculator: under the simplified VAT procedure at 6 per cent the profit tax rate is zero and the obligation to file is lifted — in that scenario no deadline is shown at all.

general, VAT registered

20

VAT return

The tax period is one month. The return is filed and the tax paid no later than the 20th day of the month following the reporting period. Tax agents that are not VAT payers file no later than the 20th day of the month following the month the tax was paid. Under the simplified 6 per cent procedure the deadline is the same.

general, turnover tax, IT Park resident

15

Personal income tax and social tax report

The report is filed monthly, no later than the 15th day of the month following the reporting period, and for the year no later than 15 February of the following year. Social tax is paid monthly, no later than the filing deadline. Legal entities with branches or separate units employing more than 25 people report for those employees separately.

Full table of reporting deadlines by tax regime
Reporting formRegimesFrequencyDeadlineReceiving authority
Turnover tax returnturnover taxmonthlyby the 15thTax Committee of the Republic of Uzbekistan
Profit tax returngeneralquarterlyby the 20thTax Committee of the Republic of Uzbekistan
VAT returngeneral, VAT registeredmonthlyby the 20thTax Committee of the Republic of Uzbekistan
Personal income tax and social tax reportgeneral, turnover tax, IT Park residentmonthlyby the 15thTax Committee of the Republic of Uzbekistan

What we work on

What you can calculate yourself

Each tool calculates from a single rates file with links to the legislation of the Republic of Uzbekistan. Every calculator is backed by a table of pre-calculated scenarios in the page text.

Knowledge base on doing business in Uzbekistan

Materials are split into seven areas. Each area is led by a pillar page with a summary table and links to every article in the cluster.

Recently updated materials

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