Tools
Tax burden calculator in Uzbekistan: general regime vs IT Park residency
Checked September 13, 2026
Short answer
The calculator shows how much a company in Uzbekistan pays in tax over a year under the general regime and as an IT Park resident. You enter annual turnover, payroll and headcount. The difference comes out in soum, and under the result you see where each rate comes from: the article of the Tax Code of the Republic of Uzbekistan and the date it was checked.
Regime by turnover: turnover tax (5 280 000 000 UZS)
144 300 000
annual saving as an IT Park resident
General regime204 800 000
IT Park resident60 500 000
| What is paid | General regime | IT Park resident |
|---|---|---|
| Turnover or profit tax | 56 000 000 | 0 |
| Payroll taxes | 148 800 000 | 46 500 000 |
| IT Park directorate contribution | — | 14 000 000 |
| Total per year | 204 800 000 | 60 500 000 |
The contribution is calculated at 1 per cent — the rate that applies with revenue up to 5 bn UZS and whenever the export target is met. Below the export minimum it rises: 2 per cent from 5 to 100 bn UZS and 3 per cent above 100 bn UZS.
The export share affects the dividend tax rate for a foreign founder and access to extra support measures.
IT Park break-even point: — Depends on the directorate contribution and the support fee — we calculate it for your company on request.
General regime: below the transition threshold the turnover tax applies, above it the profit tax on a base of turnover minus payroll minus payroll taxes. Payroll taxes in both regimes are personal income tax and social tax. The model is simplified: it ignores other costs, VAT credits and activity-specific reliefs.
Tools
Worked examples for typical companies
| Company profile | Employees | Turnover per year, UZS | Payroll per year, UZS | General regime | IT Park resident | Annual difference |
|---|---|---|---|---|---|---|
| Web studio, 3 people | 3 | 420 000 000 | 180 000 000 | 60 000 000 | 17 700 000 | 42 300 000 |
| Product team, 8 people | 8 | 1 400 000 000 | 620 000 000 | 204 800 000 | 60 500 000 | 144 300 000 |
| Outsourcing dev shop, 15 people | 15 | 2 800 000 000 | 1 350 000 000 | 436 000 000 | 129 250 000 | 306 750 000 |
| SaaS company, 25 people | 25 | 6 000 000 000 | 2 400 000 000 | 1 029 600 000 | 240 000 000 | 789 600 000 |
| Systems integrator, 40 people | 40 | 12 000 000 000 | 4 200 000 000 | 2 026 800 000 | 435 000 000 | 1 591 800 000 |
| Logistics with foreign trade, 12 people | 12 | 3 500 000 000 | 840 000 000 | 341 600 000 | 98 000 000 | 243 600 000 |
Where the numbers come from
Every rate in the calculation comes from a current legal act and carries the article number and the date it was checked. The tax legislation of the Republic of Uzbekistan is revised annually, so the values are re-checked after each amendment.
- Turnover tax, base rate — 4%, ст. 467 НК: Налоговый кодекс Республики Узбекистан от 30.12.2019
- Profit tax, general rate — 15%, ст. 337 НК: Налоговый кодекс Республики Узбекистан от 30.12.2019
- Social tax for commercial organisations — 12%, ст. 405 НК: Налоговый кодекс Республики Узбекистан от 30.12.2019
- Personal income tax, general rate — 12%, ст. 381 НК: Налоговый кодекс Республики Узбекистан от 30.12.2019
- Profit tax for an IT Park resident — 0%: Технологический парк программных продуктов и информационных технологий (IT Park), официальный портал, раздел «Резидентам»
- Turnover tax for an IT Park resident — 0%: Технологический парк программных продуктов и информационных технологий (IT Park), официальный портал, раздел «Резидентам»
- Social tax for an IT Park resident — 0%: Технологический парк программных продуктов и информационных технологий (IT Park), официальный портал, раздел «Резидентам»
- Personal income tax for employees of an IT Park resident — 8%: Технологический парк программных продуктов и информационных технологий (IT Park), официальный портал, раздел «Резидентам»
- IT Park directorate contribution paid by a resident — 1 % of revenue, прил. 2-1 к ПП-388 от 26.12.2025: Постановление Президента Республики Узбекистан № ПП-388 от 26.12.2025; Постановление Кабинета Министров № 589 от 15.07.2019
- Upper turnover threshold for the turnover tax regime — 12 000 BRV per year, п. 2 Указа Президента № УП-100 от 26.05.2026: Указ Президента Республики Узбекистан № УП-100 от 26.05.2026
- Mandatory VAT registration threshold — 12 000 BRV per year, п. 2 Указа Президента № УП-100 от 26.05.2026: Указ Президента Республики Узбекистан № УП-100 от 26.05.2026
- Base calculation value (BRV) — 440 000 UZS, Указ Президента № УП-115 от 23.06.2026: Динамика минимального размера оплаты труда и базовой расчётной величины, my.gov.uz
The primary sources are the legislation portal lex.uz and the Tax Committee of the Republic of Uzbekistan website soliq.uz. Values found in professional publications are verified against the primary source before publication.