Self-employment is the simplest way to work for yourself legally in Uzbekistan: no state registration as a sole proprietor, no cash register and no accountant, and from 2026 the tax is 1% of income. Registration is free and takes a few minutes.
1. Who can become self-employed
- an individual who personally performs work or provides services;
- the activity is on the list of 72 types in force from 1 January 2026 (Decree No. UP-50);
- you are not at the same time employed by a business entity and do not hire workers (Regulation approved by Cabinet of Ministers Resolution No. 806).
If your activity is not on the list, for example tutoring, hairdressing or photography, you can work legally as a sole proprietor. For the self-employed, such registration is exempt from state duty.
2. Where to register
| Channel | What you need |
|---|---|
| Soliq mobile app | a smartphone and identification in the app |
| my3.soliq.uz personal account | an individual's digital signature |
| my.gov.uz public services portal, "Registration of self-employed persons" | login via OneID |
| Public Services Centre | passport or ID card, in person |
3. Step by step
- Choose a registration channel from the table above and log in.
- Open the self-employed section and fill in the application: PINFL, activity type from the list, intended work address, phone number and contact details.
- Submit the application. There is no registration fee.
- Receive the QR-code registration certificate. The tax authority sends it electronically; you can download it or, if needed, get it on paper at the tax office or a Public Services Centre.
Tip: choose the activity type that accurately describes your work. The client checks it against the subject of the contract, and a mismatch can be a reason to refuse a payout.
4. What tax you will pay
From 1 January 2026, self-employed people with income up to 1 billion UZS a year pay a 1% turnover tax. How it is paid depends on who pays you:
- a company withholds 1% from your fee as tax agent and pays it to the budget;
- a taxi or delivery service or another digital platform of a payment organisation withholds 1% from each order;
- the tax is recorded on your personal account with the tax authority.
The self-employed do not pay personal income tax or mandatory social tax. Social tax can be paid voluntarily so that the year counts toward your work record.
5. What to do after registration
- Get a digital signature if you plan to work with companies: you need it to issue electronic invoices via my.soliq.uz.
- Have a Humo or Uzcard card ready for payouts.
- Keep the QR-code certificate: every client will ask for it.
- Decide on your work record: voluntary social tax is 1 BCV (base calculation value) a year.
- If you drive a taxi, get a licence card: passenger transport is not allowed without it.
This material is for reference and reflects the legislation of the Republic of Uzbekistan as of October 2026. Before acting on a specific situation, check the current wording of the acts on lex.uz or consult a tax adviser.