Uzbekistan tax: key insights
- Tax year & currency
- 2026 · UZS. calendar year 2026
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- INPS carve-out mechanism confirmed via professional sources citing the MinEconFin regulation, not the regulation text itself.
- Scenario detail 3
- Minimum wage UZS 1,271,000 (from 1 Aug 2025); a 2026 increase not confirmed (not needed for calculation).
- Scenario detail 4
- Watch for the proposed progressive PIT (not enacted as of Nov 2026).
Uzbekistan salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- PwC Worldwide Tax Summaries – Uzbekistan, taxes on personal income (reviewed 27 Aug 2026)
- Kun.uz – Deputy PM on taxes unchanged in 2026
- Buxgalter.uz – how to withhold mandatory INPS contributions (MinEconFin order No. 184, 17 Oct 2024)
- Buxgalter.uz – PIT and INPS for June 2026
- B1 – Uzbekistan tax changes 2026
- Kun.uz – average wage UZS 7.27m, median 4.17m (Oct 2026)
Open issues in the supplied research
- INPS carve-out mechanism confirmed via professional sources citing the MinEconFin regulation, not the regulation text itself.
- Minimum wage UZS 1,271,000 (from 1 Aug 2025); a 2026 increase not confirmed (not needed for calculation).
- Watch for the proposed progressive PIT (not enacted as of Nov 2026).
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.