In 2022, the number of monthly taxpayers in Uzbekistan increased by 215,000, amounted to 5 million people. Most of them still earn 1-2 million soums, but their share continues to decrease. At the same time, the number of taxpayers with a salary of 4-5.5 million soums and more has increased sharply.
Income tax revenues from individuals amounted to 24.3 trillion soums in 2022 (including 22.5 trillion soums from withholding tax), it increased by 5.4 billion soums or by 28.4% compared to 2021.
At the same time, income tax revenues from individuals in a fixed amount amounted to 393.3 billion soums in 2022, which decreased by 3.4 billion soums or 0.9% compared to 2021.
A number of factors had a positive impact on the growth of personal income tax revenues. Including:
- increase of the minimum wage in the budget sector by an average of 14.7% compared to 2021;
- legalization of the number of employees and the wage fund in all sectors of the economy.
As a result, the number of individual income tax payers in 2022 was 5,018 thousand, which increased by 215 thousand or 8% compared to 2021.
It should be recalled that in 2021, the number of economically active population was 14.9 million people, that is, only 33.6% of workers in the country paid taxes on wages.
Most of them still receive a salary of up to 1 million soums, but during the year their share decreased sharply – from 31.4% to 28% (from 1.5 million soums to 1.4 million soums). Most of them work in the off-budgetary sector.
Compared to last year, the share of workers with a salary of 1-2 million soums (from 25.6% to 24.6%) and 2-4 million soums (from 25.4% to 25.2%) also decreased, although their number increased by 948 and 43,290 respectively.
The number of taxpayers whose salary is from 4 million to 5.5 million soums (from 8 to 9.3%) and from 5.5 million soums and more (from 9.5 to 12.9%) has increased significantly. Their number increased to 83.7 thousand and 192.8 thousand, respectively.
In 2022, the wage fund reached 156.9 trillion soums, which is 30.7 trillion soums or 25% more than last year.
The state budget received 758.6 billion soums from taxpayers’ income in the form of dividends and interest, and 361.6 billion soums from property rental income.
Income of individuals in the form of dividends amounted to 8.8 trillion soums, of which 429 billion soums were income tax from individuals.