Uzbekistan IT Park tax calculator
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 UZS 30,000,000 of income in a month you pay UZS 2,527,500, the 1% IT Park fee and 7.5% income tax on the rest paid to you as salary, and keep UZS 27,472,500.
Income tax on salaries at an IT Park resident until 2028, after a 1% fee to IT Park.
Your tax in Uzbekistan
Estimate- Tax per month
- UZS 2,527,500
- Tax per year
- UZS 30,330,000
- You keep per month
- UZS 27,472,500
- Of the yearly limit
- 7%
- IT Park fee
- By the 20th of the next month
Your own LLC with IT Park residency pays you everything left after the fee as salary. Company income tax, VAT and social tax are exempt until 1 January 2028.
Income in sum. Leaves out dividends, the export rules for a company over UZS 5 billion and income tax a client company may withhold.
Worked example
On UZS 30,000,000 of income in a month you pay UZS 740,000, of which UZS 440,000 a month is fixed, and keep UZS 29,260,000.
In tax alone the entrepreneur pays less below UZS 1 billion a year. IT Park pays off for a company with staff, whose salaries are taxed at 7.5% instead of 12%, and for income above the entrepreneur limit.
The rules we use
- 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
- Fee to IT Park
- 1% of total income up to UZS 5 billion a year, paid monthly by the 20th; 1% to 3% above that, by export shareResolution PP-388 (2025)
- From 2028 to 2040
- All taxes but VAT stay exempt for companies earning over half of their income from exportsDecree PF-157 (2024)
- 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
What the calculator assumes
IT Park company: your own LLC is a resident with income under UZS 5 billion a year, and pays out what is left after the 1% fee to you as salary taxed at 7.5%. Company costs, an accountant and dividends are not included.
Entrepreneur: all income is turnover under UZS 1 billion a year, taxed at 1%, with the minimum social tax of UZS 440,000 a month.
What the law leaves open
Decree PF-157 announced a programme that gives self-employed people in digital technology IT Park resident status until 2028, but the rules for it, including its taxes, were not published on lex.uz when we checked. Until they are, the calculator does not offer it.
The Russian text of the Tax Code on lex.uz is an unofficial translation; the Uzbek text is the law. We could not open soliq.uz on the day we checked.
Questions
Can a freelancer become an IT Park resident in Uzbekistan?
Not as an individual. The IT Park rules admit legal entities only. Freelancers who want the regime open an LLC, which becomes the resident.
How much does an IT Park resident pay?
No profit tax, VAT or social tax until 1 January 2028, and a fee of 1% of income to IT Park while income stays under UZS 5 billion a year. Salaries are taxed at 7.5%.
What is the turnover tax for an individual entrepreneur in 2026?
1% of turnover up to UZS 1 billion a year, with a monthly return and payment by the 15th. The entrepreneur also pays social tax of at least UZS 440,000 a month.
Is there still a fixed tax for entrepreneurs?
No. The fixed tax was removed from the Tax Code from 1 January 2026.
What happens to IT Park benefits after 2028?
Decree PF-157 keeps all taxes but VAT exempt until 2040 for companies earning more than half their income from exports. The 7.5% salary rate is set until 1 January 2028.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
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