The 1% turnover tax withheld by clients does not build pension rights. An employee earns a work record automatically because the employer pays for it. A self-employed person handles this themselves, and the law provides a simple tool for it.
1. How it works
The self-employed are not required to pay social tax. However, they may pay it voluntarily in an amount of at least 1 base calculation value (BCV) per year. If the tax is paid, the year counts toward the work record, which determines pension eligibility and amount. If not, a year of self-employed work does not count.
2. How much to pay in 2026
| Period | BCV amount |
|---|---|
| until 31 August 2026 | 412,000 UZS |
| from 1 September 2026 (Decree No. UP-115 of 23.06.2026) | 440,000 UZS |
The amount is paid once a year. For comparison, an employer pays 12% social tax on every salary payment. For a self-employed person a year of work record costs 1 BCV, which is less than 37,000 UZS a month at the current amount.
Important: the BCV is revised periodically. Before paying, check the current amount in the Soliq app or in your taxpayer account.
3. How to pay
- Log in to the Soliq app or your personal account on my3.soliq.uz.
- Choose the social tax payment for a self-employed person.
- Pay at least 1 BCV by bank card or through payment services.
- Keep the payment confirmation: you may need it when your work record is checked.
4. Who needs this most
- people for whom self-employment is the main source of income and who have no other work record now;
- taxi drivers, couriers and other contractors who work through platforms for years;
- people close to retirement age who are topping up the required record.
5. What may change
In summer 2026 an institute under the Ministry of Economy and Finance proposed a single social tax procedure for sole proprietors and the self-employed: almost 2 million UZS a year, more than four times the current minimum. At the time of writing the proposal has not been adopted, and the 1 BCV per year rule applies. If the rule changes, we will update this article.
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.