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Useful materials on self-employment in Uzbekistan

Practical guides based on 2026 legislation: taxes, documents, activity types and risks.

For companies

How companies work with the self-employed in Uzbekistan

Who can be engaged, the 1% tax and tax agent duties, contract, act and e-invoice, reclassification risks.

 Taxes

A company as the tax agent of the self-employed: how to withhold 1%

What Law No. ZRU-1108 changed, who is the tax agent, a calculation example, reporting and common mistakes.

 Documents

Contract, act and e-invoice: the documents a company needs when working with the self-employed

The mandatory set for every payout: contract, QR-code certificate, act, e-invoice and cashless payment.

 Comparison

Self-employed, sole proprietor or civil-law contract: what should a company choose

Taxes, restrictions and company costs: four formats compared on a 10 million UZS job.

 Risks

When a relationship with a self-employed contractor is deemed employment

Which signs inspectors look for, which taxes get reassessed and how to lower the risk.

 Activity types

Self-employed activity types in 2026: the full list of 72

From 104 to 72: the full list by group, removed and new types, and 'individuals only' limits.

 Limit

The 1 billion UZS income limit: what happens if a self-employed person exceeds it

Which income counts, what it means per month, VAT and profit tax from the day of exceeding, rules for newly registered.

 Registration

How to become self-employed in Uzbekistan in 2026

Who is eligible, four ways to register, what to enter, the QR-code certificate and next steps.

 Pension and work record

Pension and work record for the self-employed: voluntary social tax

Why social tax matters, what 1 BCV is in 2026, how to pay and which changes are being discussed.

 Taxi

Driving a taxi as a self-employed person in Uzbekistan

Status and licence card, a state duty of 1 BCV, 1% per order, work record and rules for taxi fleets.