Self-employment in Uzbekistan

Self-employment is the status of an individual who personally and independently performs permitted work after registration without becoming an individual entrepreneur. A self-employed person may not hire employees. In 2026, revenue up to UZS one billion is subject to turnover tax at 1% (Article 467, Tax Code).

In brief:

• Registration is free, and the certificate is valid indefinitely.
• Work is limited to the current list of 73 permitted activities.
• Employees are prohibited, but holding a job under an employment contract is generally compatible with the status.
• The core framework is a permitted activity, registration, transaction records and turnover tax.

Updated: 04 September 2026

Who can become self-employed?

An individual of working age obtains the status after registration. They work personally, are not registered as an individual entrepreneur and select an occupation from the prescribed activity list (Article 35, Employment Law). Separate registration as an individual entrepreneur is not required.

Self-employment is designed for independent work without a staff, such as website development, household-appliance repair, domestic services or selling goods on an electronic marketplace. If the intended work is absent from the list, self-employed status alone is insufficient; another available business form is required.

How to register as self-employed

Registration follows a notification procedure. Information may be submitted through the special mobile application, the taxpayer's personal account, the Single Portal of Interactive Public Services, a tax authority, a Public Services Center or an integrated marketplace of your choice.

The application states the PINFL, activity, intended work address, telephone number and contact details. The system obtains the name, identity document and residential address automatically from government databases without re-entry. After registration, the tax authority sends a QR-coded certificate electronically. It can also be downloaded or obtained on paper from a tax authority or Public Services Center on request.

How to suspend or stop the activity

Before stopping the activity, submit a notification through the mobile application or the taxpayer's personal account in advance. The tax authority's receipt of that notification is the basis for suspending social-tax assessment for the period in which no activity is performed in fact.

This differs from merely having no orders. Until the notice is filed, the status remains in the system. Keep the electronic confirmation of the action and check the new status in the application or personal account.

Permitted self-employed activities in 2026

From 1 January 2026, a reduced list of 72 activities under Annex 2 to Presidential Decree No. UP-50 dated 19 March 2025 applies. In July 2026, coaches organizing sports clubs in mahallas were added, so the current list contains 73 entries after the addition.

For some occupations, inclusion in the list is not enough. Folk medicine requires a license, electrical installation requires electrical-safety clearance, and passenger transport requires a license card under the list. Before registering, compare the name, description and special conditions of the selected entry.

Employees and combining self-employment with a job

A self-employed person performs the activity personally and may not use hired labor. Breaching this condition or working outside the permitted list results in loss of self-employed status under the law (Article 35, Employment Law).

Since 9 February 2026, a person employed under an employment contract may also register as self-employed if the self-employed activity is in a different field. State civil servants are excluded by the amendment. A broader restriction prevents them from undertaking other paid work or entrepreneurship, except teaching, scientific and creative work and special statutory or presidential exceptions under the law (Article 13, Civil Service Law).

Working with customers and documenting contracts

A customer may be an individual or an organization. A legal entity may contract with a self-employed person for one-off work or services, and its payment does not form a social-tax base for the customer under that contract.

The relationship is based on a contract or business custom. An oral transaction is allowed when consistent with such custom in the circumstances. If the parties agree contractual terms, the contract must be in writing under the special rule. In practice, it should state the subject, deliverable, deadline, price, acceptance, correction procedure and the self-employed certificate details.

A civil-law contract must not conceal employment. If the contractor personally performs a continuing job function, follows internal workplace rules and receives working conditions from the customer, a court may recognize an employment relationship from the day work actually began based on substance (Article 33, Labor Code).

Documents, payments and foreign customers

The special application allows a person to accept orders and payments, issue electronic invoices to organizations, voluntarily record income and expenses, publish advertising and receive reviews in one service. A self-employed person uses cash-register equipment and payment terminals as prescribed and may open a bank account for the activity.

Through 31 December 2030, special digital platforms provide registration, tax calculation and payment, declarations, fiscalization and automated reporting. Contracts, payment orders, electronic invoices and acceptance certificates can be signed on a platform without an electronic digital signature, while an electronic wallet is treated as a business bank account within the regime. From 1 January 2026, a special QR code for electronic payments is mandatory; failure to have it is treated as failure to use a cash register or payment terminal for payments.

A self-employed online freelancer may receive foreign currency from a non-resident customer in an Uzbek bank account without entering the information in the unified electronic foreign-trade system. Work may be performed without a traditional written contract on the basis of a public offer, electronic correspondence or invoice for freelance work (Article 35, Employment Law). The QR-coded certificate gives the bank a basis to accept that foreign-currency payment from a non-resident.

Taxes paid by self-employed persons in 2026

From 1 January 2026, the former exemption for income up to UZS 100 million was abolished. Self-employed persons with aggregate sales revenue not exceeding UZS one billion are turnover-tax payers within that threshold (Article 461, Tax Code). The rate is 1% (Article 467, Tax Code).

The tax base is aggregate income from sales of goods or services. Sales of personal or family property outside the activity are excluded. For platform payments, the payment organization is the tax agent; for a payment by a legal entity, that entity may withhold tax after receiving a notice from the tax authority about withholding (Article 465, Tax Code). Income subject to turnover tax is not also an object of individual income tax a second time (Article 365, Tax Code).

Monthly reporting and tax are due by the 15th day of the following month, and annual reporting is due by 15 February of the following year under the deadlines (Article 470, Tax Code). When a tax agent or digital platform is involved, technical compliance may be automatic, but the self-employed person should still reconcile turnover and withholding.

Example. A self-employed person earns UZS 20,000,000 of revenue from a permitted activity during a month. Turnover tax is UZS 20,000,000 × 1% = UZS 200,000. If that monthly revenue continues for twelve months, annual turnover is UZS 240,000,000 and tax is UZS 2,400,000. Expenses do not reduce the base because the tax is calculated on turnover.

This section covers the special regime for self-employed persons. For another business form, see individual entrepreneurs; a detailed calculation appears in the turnover tax guide.

Social tax and pension service record

Social tax is paid voluntarily for pension service: at least one basic calculation value per year by 31 December. The value applicable on the payment date determines the amount for that year (Article 408, Tax Code). At the current value, the minimum annual payment is UZS 440.000.

A period of self-employment from 1 January 2020 counts toward the service record if social tax is paid for the period (Article 37, Pensions Law). From 1 January 2026, state social insurance is voluntary for self-employed persons, and the insurance relationship begins when the contribution is paid by choice (Article 5, Social Insurance Law).

Example. To have a year of self-employment counted toward the pension service record, a person pays at least 440.000 of social tax by 31 December. Turnover tax and social tax are separate payments: the first depends on revenue, while the second relates to recording service.

When another tax or business regime is required

If aggregate income exceeds UZS one billion, the self-employed person becomes liable for VAT and profit tax from the day the threshold is reached. A proportional annual threshold test applies to someone registered after the start of the year for the shorter period (Article 462, Tax Code).

A change is also required when the actual work is outside the list, employees are needed, or the model no longer involves personal independent performance. Since 1 May 2025, no state fee is charged when a self-employed person registers as an individual entrepreneur or legal entity for the transition.

Liability for violations

Using employees or working outside the list breaches the conditions of self-employment and causes loss of the status under the law (Article 35, Employment Law). If an individual continues business without the required registration, they are treated as an individual entrepreneur for tax and liability purposes despite no registration (Article 31, Tax Code).

Business activity without state registration carries a fine of five to seven basic calculation values, currently UZS 2.200.000 to UZS 3.080.000, and confiscation of the objects of the offense. A first-time offender may be released from liability if the statutory conditions, including registration and payment of required amounts, are met within 30 days in full (Article 176, Administrative Code).

Where the selected activity requires a license, operating without it carries a fine for an individual of fifteen to twenty basic calculation values, currently UZS 6.600.000 to UZS 8.800.000. Operating without a required permit carries a fine of ten to fifteen basic calculation values, currently UZS 4.400.000 to UZS 6.600.000 depending on the violation (Article 165, Administrative Code). Listing an activity on the certificate therefore does not replace a special license or clearance.

Changes in 2025–2026

• Resolution PP-247 of 12.08.2025 abolished the former exemption for income up to UZS 100 million from 1 January 2026 and set the 1% rate for turnover up to UZS one billion.
• Decree UP-50 of 19.03.2025 introduced the reduced list of 72 activities from 1 January 2026.
• Cabinet Resolution 821 of 24.12.2025 expanded registration channels to include Public Services Centers and integrated marketplaces.
• Law ZRU-1101 of 09.12.2025 introduced voluntary state social insurance for self-employed persons from 1 January 2026.
• Law ZRU-1125 of 05.02.2026 allowed most employees to combine an employment contract with self-employment in another field from 9 February 2026.
• Cabinet Resolution 407 of 24.07.2026 added coaches who organize sports clubs in mahallas to the list.

What to check before starting

First, locate the exact occupation in the list and determine whether a license, clearance or license card is required. Then register, obtain the QR-coded certificate and compare the registered field with the actual service. For each customer, determine the contract form, acceptance document, payment method and the party that remits tax.

Monitor aggregate annual turnover, monthly deadlines and proximity to the transition threshold. If you want the year included in the pension service record, pay social tax separately by 31 December. When stopping work, file a notice through the application or personal account instead of merely ceasing to accept orders.

Frequently asked questions

How much does self-employed registration cost?

Registration is free, and the certificate is issued indefinitely. Additional expense may arise from the specific occupation rather than the status itself: examples include a folk-medicine license, electrical-safety clearance or a passenger-transport license card. After activity begins, turnover tax must be accounted for; social tax is paid separately if the person wants to build a pension service record.

Can a self-employed person also hold an official job?

Yes. Since 9 February 2026, a person employed under an employment contract may register as self-employed if the independent activity is in another field. State civil servants are excluded. A relationship with an actual employer must not be converted into a nominal services contract: if there is a job function, subordination to internal rules and working conditions supplied by the employer, a court may recognize employment.

Can a self-employed person work for a legal entity?

Yes. An organization may contract with a self-employed person for one-off work or a service. The written contract should state the result, deadline, price, acceptance procedure and evidence of status. If the tax authority sends the legal entity a notice, it acts as tax agent and withholds tax on payment. Continuing work as a staff member belongs under an employment contract and should not be disguised as self-employment.

How is self-employment closed or suspended?

Before stopping the activity, submit a notification through the special mobile application or the taxpayer's personal account. The tax authority uses the notification to suspend social-tax assessment for the inactive period. Keep the electronic confirmation and check the status in the system. Merely having no income or orders does not replace the notice when the person has decided to stop officially.

What if the required activity is not on the list?

Do not select a similar label if it does not match the actual work. The status applies only within the approved list, so another suitable form, usually an individual entrepreneur or legal entity, is required, together with any licenses or permits. Continuing business without the required registration creates tax consequences and a risk of an administrative fine.