Business trip expenses in Uzbekistan are the per diem, travel and accommodation costs an employer reimburses to an employee sent on a work trip by order. Under the Regulation on domestic business trips (annex to Cabinet of Ministers Resolution No. 424 of 02.08.2022) the per diem is 0.35 BCV (base calculation value) a day — with the BCV at UZS 440,000 from 1 September 2026, that is UZS 154,000. Payments within the norms are not the employee's income, so they are free of personal income tax and social tax, while any excess is taxed as salary. Below are the documents, norms, taxes and the expense report.
What counts as a business trip and which documents you need
A business trip is travel by an employee, on the employer's instruction, to perform a work assignment away from the permanent workplace. During the trip the employee keeps their job and average earnings, and travel costs are reimbursed (Art. 287 of the Labour Code). An employee cannot be dismissed at the employer's initiative while on a business trip (Art. 163).
Minimum set of documents
- Business trip order — purpose, destination, dates, source of funding.
- Work assignment and, if required by your accounting policy, a report on its completion — this proves the business purpose of the trip.
- Advance calculation and payment — cash voucher or transfer to a card.
- Supporting documents: tickets and boarding passes, hotel invoices, electronic receipts, taxi receipts, visa fee documents.
- Expense (advance) report with the documents attached, approved by the manager.
The more complete the file, the fewer questions in a tax inspection: the inspector checks that the trip relates to the company's business and that the amounts are documented.
Domestic business trip norms in Uzbekistan
The norms are set by the Regulation approved by Resolution No. 424 of 02.08.2022 and are linked to the BCV. From 1 September 2026 the BCV is UZS 440,000 (previously UZS 412,000), so the amounts in soums rose automatically.
| Expense | Norm | In UZS at BCV 440,000 |
|---|---|---|
| Per diem | 0.35 BCV a day | 154,000 a day |
| of which meals | up to 0.25 BCV | up to 110,000 |
| of which other personal expenses | up to 0.1 BCV | up to 44,000 |
| Accommodation without supporting documents | 20% of BCV per night | 88,000 per night |
| Travel without supporting documents | 0.1% of BCV per kilometre | 440 per kilometre |
| Documented accommodation and travel | Actual costs within the Regulation's norms | — |
The Regulation is mandatory for budget organisations, state funds and companies with at least 50% state ownership. For other employers it is a recommendation: a private company may set its own norms in a collective agreement or internal policy, but for tax purposes the statutory limit is what matters.
Business trips abroad
Foreign trip expenses are governed by the Regulation on issuing funds for business trip expenses, approved by a Ministry of Finance order and registered by the Ministry of Justice on 19.11.2015 under No. 2730. The per diem is paid in foreign currency for each day abroad, and the norms are set country by country in an annex to the Regulation. For example, the per diem norm for trips to Kazakhstan is USD 25 a day.
On foreign trips, expenses without supporting documents are not reimbursed. Documented costs for visas, registration, currency exchange fees and emergency medical care are reimbursed separately. Check the norm for your destination in the current version of the annex on lex.uz before paying the advance.
Taxes: personal income tax, social tax and profit tax
For the employee
Compensation payments within the norms are not treated as the employee's income for tax purposes (Art. 369 part 3 item 8 of the Tax Code). So per diem within the norms and documented travel and accommodation costs are not subject to personal income tax (12%) or social tax (12%).
Per diem above the norms is income in the form of remuneration for work (Art. 373 item 9). Personal income tax is withheld from the excess, social tax is charged and pension (INPS) contributions are made, as with ordinary salary.
For the company
Justified and documented business trip costs are deductible company expenses. Above-norm per diem, taxed as salary for the employee, is accounted for as labour costs. Without an order, assignment and primary documents, expenses risk being disallowed in an inspection.
VAT on travel expenses
Input VAT on hotels and tickets can only be offset with an electronic VAT invoice issued to the company. A receipt or invoice in the employee's name is not enough — see the offset rules in our VAT in Uzbekistan guide.
The expense report: closing the trip
- After returning, the employee prepares an expense report within the deadline set by the company's accounting policy and attaches all documents.
- The accountant checks the documents against the order: dates, route, purpose.
- Per diem is calculated for every day of the trip, including travel days, at the norm in force on the trip dates.
- Unspent advance is returned to the cash desk or account; overspending is reimbursed to the employee.
- Amounts above the norms are added to that month's payroll for personal income tax and social tax.
Common mistakes: per diem at the old BCV after 1 September 2026, a hotel without proof of payment, a trip without an order, and unreported advances sitting on the accountable persons account for months. The tax office may treat the latter as the employee's income.
What to set out in an internal travel policy
- the per diem amount and how it is paid, if the company pays above the norm;
- who signs the trip order and approves the expense report;
- the deadline for the expense report and for returning unspent advances;
- which travel classes and hotel categories the company pays for;
- rules for corporate card payments and storing electronic receipts.
Such a policy prevents disputes with staff and gives the inspector a clear basis for every payment.
If your team travels a lot, outsourcing helps: in WealthWise plans, bookkeeping covers processing expense reports, and payroll covers taxing above-norm payments. Prices are on the pricing page.
Frequently asked questions
What is the domestic per diem in Uzbekistan in 2026?
0.35 BCV a day under Resolution No. 424. From 1 September 2026, with the BCV at UZS 440,000, that is UZS 154,000 a day, including up to UZS 110,000 for meals.
Is per diem subject to personal income tax?
Not within the norms — it is not the employee's income. The excess over the norm is subject to personal income tax and social tax as salary.
Can a private company pay more than the norm?
Yes, if this is set in a collective agreement or internal policy. But the excess is taxed for the employee with personal income tax and social tax.
What if the employee has no accommodation documents?
Within Uzbekistan, undocumented accommodation is reimbursed at 20% of the BCV per night (UZS 88,000 at a BCV of 440,000). On foreign trips, undocumented expenses are not reimbursed.
Where can I find per diem norms for trips abroad?
In the annex to the Regulation registered by the Ministry of Justice on 19.11.2015 under No. 2730: the norms are set by country in foreign currency.
The norms are stated as of autumn 2026. The BCV and reimbursement rules are reviewed periodically, so check the current values or ask a specialist before paying an advance.