Self-employment is increasingly popular in Uzbekistan, offering individuals a flexible way to utilise their skills and talents without the complexities of traditional business setup. For those looking to embark on this path, understanding the regulatory landscape is crucial.
01Key Advantages and Simplified Registration
Uzbekistan has significantly streamlined the process for self-employed individuals. Since July 1, 2020, registration is a straightforward notification-based procedure through a dedicated mobile application or taxpayer's personal cabinet. This eliminates the need for temporary labour certificates and provides a QR code as proof of registration.
- Income exempt from personal income tax up to 100 million UZS within a tax period (threshold updated January 2024)
- If annual income exceeds this amount, taxed at a 4% turnover tax rate like an individual entrepreneur
- No need to maintain full accounting records
- Registration takes minutes via the Soliq mobile app with no state fee
02Social Security and Pension Contributions
A significant benefit for self-employed individuals is the ability to contribute to their pension fund. They pay a social tax for the year, which is fully directed to the off-budget Pension Fund. This ensures that their work as self-employed individuals contributes to their future retirement benefits, similar to how it is calculated for individual entrepreneurs. The annual contribution is at least 1 Basic Calculated Value (BCV) and is voluntary, payable up to December 31st.
03Expanding Opportunities: Over 100 Permitted Activities
The list of permitted activities for self-employed individuals has expanded considerably, now encompassing over 100 diverse types of work and services. These range from tutoring and childcare to IT services, creative professions, and various craft and agricultural activities. This broad scope allows many professionals to operate legally and efficiently. While you can perform many activities, you may concurrently choose no more than three at any given time.
04The Soliq App: Your Central Hub
- Register and obtain your QR code as proof of self-employed status
- Accept orders and process payments
- Issue electronic invoices to legal entities
- Voluntarily terminate self-employed status at any time
- Track income and tax obligations in real time
Self-employment in Uzbekistan offers one of the most accessible tax regimes in the region — a flat PIT exemption up to 100 million UZS combined with minimal administrative burden makes it an attractive starting point for freelancers, consultants, and small service providers.