Social tax

Resident and non-resident entities employing workpeople shall be subject to social tax under Uzbek law.

Tax base for social tax is employer's expenses for job remuneration (salary, bonuses, etc.). Tax rate of social tax is 12% for business entities.

Tax returns for social tax are filed monthly and annually. Monthly tax returns are reported no later than the 15th day of a month following the end of each month. Annual tax returns are reported no later than the dates of submission of annual financial statements (February 15 for business entities).

The payment due date of social tax is the same as the reporting due date.