Freelancer in Uzbekistan
Only a company can be an IT Park resident, not a freelancer on their own. A resident pays no tax on its income until 2028, only a 1% fee to IT Park, and staff pay 7.5% income tax. An individual entrepreneur pays 1% turnover tax plus a monthly social tax. On 22 Oct 2026 the National Bank of Georgia cross rate was 1 USD = 12,003.7 UZS.
National Bank of Georgia and Kraken. Reference only.
All ratesIn short
From the law and the tax authority, read on 22 Oct 2026.
- Who can be a resident
- A legal entity only; an individual or an individual entrepreneur cannotCabinet Resolution No. 589 (IT Park rules)
- Resident taxes
- Exempt from all taxes, including profit tax, VAT and social tax, until 1 January 2028Decree UP-5099
- Salaries at a resident
- 7.5% income tax until 1 January 2028, against 12% elsewhereDecree UP-5099
- Entrepreneur turnover tax
- 1% of turnover up to UZS 1 billion a year; monthly return and payment by the 15thTax Code, Articles 461, 467 and 469
- Entrepreneur social tax
- At least one base amount a month, UZS 440,000 from 1 September 2026Decree PF-115 (2026)
- Foreign currency
- Income tax uses the Central Bank rate on the day the money arrives; the Tax Code names no date for turnover taxTax Code, Article 366
Everything for Uzbekistan
The guide, the calculators and the rates for this country.
What lands in UZS
From USD 1,000 a client pays, at the National Bank of Georgia cross rate of 22 Oct 2026.
From 1,000.00 USD, Deel lands at most 11,823,645 UZS; no route here publishes every fee into UZS.
1 USD = 12,003.7 UZS, National Bank of Georgia, cross rate, 22 Oct 2026. Rate history
| # | Route | Fees | You get |
|---|---|---|---|
| 1 | DeelInstant Card Transfer to a card in sum | 15.00 USD1.5% + unpublished | at most11,823,645 UZS |
| 2 | USDCUSDC on Base to your wallet, sold on Kraken | 16.00 USD1.6% + unpublished | at most11,811,641 UZS |
| 3 | PayoneerUSD receiving account, then your local bank | 21.88 USD2.19% or more | at most11,741,059 UZS |
| 4 | UpworkUSD wire to your bank | 150.00 USD15% + unpublished | at most10,203,145 UZS |
| – | WiseUSD account details, then your local bank | Wise holds money only for people living in listed countries; Uzbekistan is not one, and Wise does not send sum yet. | |
| – | PayPalBusiness payment, then your local bank | PayPal does not serve Uzbekistan. | |
Questions
How much tax does a freelancer pay in Uzbekistan?
Only a company can be an IT Park resident, not a freelancer on their own. A resident pays no tax on its income until 2028, only a 1% fee to IT Park, and staff pay 7.5% income tax. An individual entrepreneur pays 1% turnover tax plus a monthly social tax.
Can a freelancer join IT Park alone?
No. Only a legal entity can be an IT Park resident; an individual or an individual entrepreneur cannot. Freelancers either work as an entrepreneur on the 1% turnover tax or through their own resident company.
Is the som rate here the Central Bank of Uzbekistan rate?
No. It is a cross rate from the official National Bank of Georgia rates. For income tax, the law uses the Central Bank of Uzbekistan rate on the day the money arrives.
What is the cheapest way to get paid from a US client in Uzbekistan?
From 1,000.00 USD, Deel lands at most 11,823,645 UZS; no route here publishes every fee into UZS. Fees as published on 22 Oct 2026, at the National Bank of Georgia cross rate of that day.
What does Navorina do here?
Navorina keeps invoices, payments and the monthly total in your currency in one place. It does not file returns and never holds your money. We open by invitation, country by country.
Not tax, legal or financial advice. Rules change and your case may differ; check with the sources linked above or an accountant before you act. Terms
Other countries
Get paid from abroad, keep Uzbekistan in order
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