Employer Tax Contributions

Tax Type	Rate	Base
Social Tax (ST)	12%	Gross payroll
Personal Income Tax (PIT) Withholding (Residents)	12%	Employee's gross income (after deductions)
Personal Income Tax (PIT) Withholding (Non-residents)	20%	Uzbekistan-sourced employment income
Individual Pension Fund	0.1%	Employee's gross income

Filing & Compliance

• Monthly tax reports (for PIT, Social Tax, Pension Fund) and payments are due by the 15th day of the month following the reporting month.
• Annual payroll and tax reports are due by February 15th of the year following the reporting year.
• Corporate Income Tax (CIT) returns are filed quarterly by the 20th day of the month following the reporting quarter; annual CIT returns are due by March 1st.

Employee tax deductions in Uzbekistan are calculated based on the employee's gross income and include mandatory contributions for social security and individual income tax.

Social Security Contributions

• Social Tax: Employers contribute 4% of the employee's gross income towards social tax. There is also an individual accumulative pension fund contribution, where employers contribute 0.1% of the employee's gross income, which is deducted from the accrued individual income tax. As of today, foreign citizens without Uzbekistani residency permits are generally exempt from this contribution.

Individual Income Tax (PIT)

• Standard Rate: The standard PIT rate is 12% for tax residents. Non-residents are taxed at a 20% rate. A reduced rate of 6% applies to highly skilled foreign workers.
• Tax Deductions: Several deductions can reduce the taxable income base for PIT calculation. These include obligatory pension fund contributions, educational expenses (for self-education or children under 26 studying in Uzbek higher education institutions), and premiums for long-term life insurance policies from licensed Uzbek insurers.
• Tax Exemptions: Certain income types are exempt from PIT, including business trip allowances (within established norms), employer-paid insurance contributions (obligatory and accumulative), and financial assistance for burial expenses of close relatives.

Additional Considerations

• Minimum Wage: The minimum wage is reviewed and adjusted periodically. As of 2025, the exact figure requires confirmation with official sources.
• Payroll Frequency: Salaries in Uzbekistan are typically paid monthly.
• Deadlines: Monthly tax returns for individual entrepreneurs with employees are due by the 15th of the following month. Annual social tax returns are due by February 15th.
• Reduced Tax Rates: Temporary reductions in social tax and PIT rates are available for specific groups and situations. For example, employers hiring young employees (under 25) may be eligible for social tax reimbursements, and reduced rates may apply to members of low-income families or students under certain conditions. Always verify the latest regulations for current applicability.
• Tax Relief for Job Creation: Tax relief and deferrals are available for businesses outside Tashkent creating new jobs as part of the "20,000 entrepreneurs - 500,000 qualified specialists" program. These benefits include property and land tax reductions or exemptions based on the number of jobs created.

This information pertains to the current tax regulations as of February 5, 2025, and might be subject to change with new legislative updates. Consulting official Uzbek government resources or tax professionals is always recommended for the most accurate and up-to-date details.