Uzbekistan considers mandatory social tax for self-employed workers

Uzbekistan is considering making social tax payments mandatory for self-employed citizens, replacing the current voluntary system, according to Deputy Minister of Economy and Finance Otabek Fozilkarimov.

Photo: Freepik

Speaking to the Uzbekistan 24 television channel, Fozilkarimov said that around 800,000 of the country's 2.8 million self-employed citizens currently make voluntary tax payments.

Under the existing system, self-employed individuals who contribute an amount equal to the basic calculation value, currently UZS 412,000, to the Pension Fund automatically receive one year of credited work experience.

"To encourage participation, we want to introduce a mandatory system," Fozilkarimov said.

He added that the government also plans to introduce a mechanism for allocating part of these contributions to the Social Insurance Fund. The new system would enable self-employed citizens to qualify for benefits in the future, including payments during parental leave or periods of illness.

According to the deputy minister, President Shavkat Mirziyoyev has instructed the government to move forward with the initiative and approved the proposed measures.

Fozilkarimov also noted that the number of pensioners receiving payments from the Pension Fund has now exceeded 4.3 million.

The government has allocated UZS 86 trillion for pension payments in 2026, equivalent to an average monthly pension of UZS 1.66 million per recipient.