In 2026 a self-employed person in Uzbekistan is an individual who personally, without hired staff, carries out one of the activities on the approved list — which was cut to 72 items from 1 January 2026. Registration is free and done remotely in the Soliq mobile app. The main change in 2026: the exemption for self-employed income up to UZS 100 million was abolished, and they now pay 1% turnover tax on income up to UZS 1 billion; if a company pays a self-employed person, the company withholds the tax. In addition, Resolution PP-49 of 05.02.2026 allowed self-employed people to work under employment contracts — provided the two lines of work do not overlap.
Who can be self-employed
- An individual who works personally, without hiring employees.
- The activity is on the list permitted for the self-employed (see below).
- Combining with employment has been allowed since February 2026: a person working under an employment contract may register as self-employed if the self-employed activity does not coincide with their job for the employer. The ban remains for state civil servants.
If you need staff, sell at retail, or your activity was removed from the list, the right form is a sole proprietorship or an LLC (compared in "Sole proprietor or LLC").
The list of activities in 2026
Presidential Decree No. UP-50 of 19.03.2025 approved an updated list of activities for the self-employed that applies from 1 January 2026: 72 items instead of 104. Removed activities include retail trade, hairdressing and cosmetology, photo and video shooting, making confectionery, salads, pickles and beverages, guide services, copywriting, translation and real-estate agent services, car repair, making costume jewellery and haberdashery, home tutoring and running hobby clubs. To keep doing such work legally, you need to register as an entrepreneur. Before registering, check the current list on lex.uz or in the app.
How to register in the Soliq app
- Install the Soliq mobile app and choose the "For the self-employed" section.
- Enter the PINFL from your passport or sign in with an EDS.
- Enter your phone number and confirm it with the SMS code.
- In the electronic certificate, choose your activity from the list.
- Receive a confirmation with a QR code: your details are entered in the Unified Register of Taxpayers, and the certificate can be printed if needed.
Registration is free and can also be done in the web version of the taxpayer's personal cabinet. You can suspend your activity in the app at any time.
Taxes for the self-employed: what changed in 2026
| Item | Before 2026 | From 1 January 2026 |
|---|---|---|
| Income up to UZS 100 million | not taxed | exemption abolished, 1% turnover tax |
| Rate and threshold | above UZS 100 million — taxed like a sole proprietor | 1% on income up to UZS 1 billion per tax period |
| Exceeding the threshold | — | above UZS 1 billion — taxed under sole-proprietor rules from the day it is exceeded |
| Who pays the tax | the self-employed person | the person, or a tax agent: the paying legal entity or a payment organisation (within UZS 1 billion) |
| Social tax | voluntary, at least 50% of BRV | voluntary, at least 1 BRV (from February 2026) |
The 1% rate is the same as for sole proprietors with income up to UZS 1 billion; rate-reduction incentives do not apply to it. Self-employed people and sole proprietors must also accept online payments through a special QR code (except taxi drivers and couriers working via aggregators integrated with the tax systems). An overview of the tax changes is in "Tax changes in 2026".
How companies should work with the self-employed
- Check the status. Ask for the QR-code certificate and make sure the work you order matches the registered activity.
- Sign a civil-law contract for a specific result rather than a "position": subject, deadlines, price, acceptance certificate.
- Withhold the tax. A legal entity paying a self-employed person is a tax agent for turnover tax within UZS 1 billion: it withholds the tax at source on the basis of a notice from the tax authority and reports for each self-employed person.
- Pay by bank transfer and keep the contract, the acceptance certificate and payment documents — this is your evidence in an audit.
A separate note on PP-49: an employer may hire a self-employed person under an employment contract, but the closer their self-employed activity is to the job with you, the higher the risk of challenge.
Risk of reclassification as employment
If the relationship with a self-employed person is in substance employment, the tax authority may reclassify the contract and assess payroll taxes: 12% PIT and 12% social tax instead of 1% turnover tax — plus late-payment interest and penalties. Signs that draw attention:
- the person works to the company's schedule and internal rules;
- pay is fixed, monthly and does not depend on results;
- they perform the same functions as staff, or used to be an employee;
- they work for one company only, at its workplace and on its equipment;
- the contract describes a position rather than a specific job or service.
If several of these signs are present, an employment contract is the safer option — how to structure the payroll burden lawfully is covered in our article on payroll tax optimisation.
What may change
On 15 September 2026 the Ministry of Economy and Finance published a draft decree on pension reform: from 1 January 2027 it proposes making social tax mandatory for the self-employed at 1 BRV. Public discussion ran until 30 September; as of publication this is a draft, not an adopted rule.
How WealthWise helps
We review contracts with self-employed contractors for reclassification risk and set up tax withholding and tax-agent reporting — part of our tax support. If you are deciding whether to stay self-employed or register as a sole proprietor, book a consultation — UZS 500,000 per hour, with the first 30 minutes free.
Frequently asked questions
What tax do the self-employed pay in 2026?
Turnover tax of 1% on income up to UZS 1 billion per tax period. The exemption for income up to UZS 100 million was abolished from 1 January 2026. Above UZS 1 billion, a self-employed person is taxed under the rules for sole proprietors.
Must a company withhold tax from payments to a self-employed person?
Yes, a legal entity paying a self-employed person acts as a tax agent within UZS 1 billion: it withholds the tax at source based on the tax authority's notice and reports it.
Can a self-employed person work under an employment contract?
Since February 2026, yes — under Resolution PP-49 of 05.02.2026, if the self-employed activity does not coincide with the employment. State civil servants may not combine the two.
Can a self-employed person hire helpers?
No, a self-employed person works personally, without hired staff. If you need employees, register as a sole proprietor or LLC.
How much does self-employed registration cost?
Registration is free and done remotely in the Soliq app or the taxpayer's personal cabinet.
Rules for the self-employed in Uzbekistan change often, and some changes are still at the draft stage. This information is current as of publication; check the rules in force or consult a specialist before making decisions.