How is a sole trader taxed in 2026?

The fixed tax for sole traders was abolished from 1 January 2026. A sole trader with revenue up to UZS 1 billion pays a 1% turnover tax; above that, other rules apply. On top of that comes a social tax for yourself of at least 1 base value a month.

How much is the state duty?

1 base value, which is UZS 440,000 from 1 September 2026; online it is 10% less. Our fee is separate: we agree on it in conversation and fix it in a paper contract.

Sole trader or self-employed — what is the difference?

A self-employed person cannot hire staff or run retail trade, and may work only in the activities on the self-employed list, which was shortened in 2026. If you need any of these, register as a sole trader.

Can a sole trader hire employees?

Yes, up to 5. Each employee's salary carries personal income tax and social tax, and we can run the payroll and HR records for you.

How do I stop being a sole trader?

You apply to the registering authority, the main bank account is closed, and the tax office confirms there is no tax debt. Closing does not cancel debts to other creditors. We handle the steps for you.

Sole trader registration in Uzbekistan (YaTT, IP)

We check that your activity is allowed for a sole trader, choose the tax regime, register you and set up the EDS key and the business bank account — then keep your reports in order.

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4steps to start trading
3languages: English, Uzbek, Russian

What you get

Registration as a sole trader
A tax regime that fits
An EDS key
A business bank account

A sole trader is the simplest way for one person to work in their own name. The catch is in the details: the activity must be on the official list, the social tax is due every month, and some plans need an LLC from the start.

Who it suits

One person starting a small business in their own name
Self-employed people who need staff, a shop or an activity off their list
Foreign citizens living in Uzbekistan

Sole trader or LLC

The six differences that usually decide it. The figures are for 2026.

What differs	Sole trader (YaTT, IP)	LLC (MChJ, OOO)
Owners	One person	1 to 50 participants, local or foreign
Liability	With all personal property	Founders risk their share in the company
Activities	Only those on the official list for sole traders	Any lawful activity; a licence where the law requires one
Employees	Up to 5	No limit
Taxes for a small business	1% turnover tax while revenue stays within UZS 1 billion, plus a social tax of at least 1 base value a month	Turnover tax, or profit tax and VAT on the general regime
IT Park	Cannot become a resident	Can apply for residency

How it works

From the first conversation to your first invoice — four steps.

1
Conversation
You tell us what you will do. We check the activity against the official list and tell you whether a sole trader, an LLC or self-employment fits better.
2
Agreement and contract
We discuss the work and the price, agree on them in conversation, then sign a paper contract.
3
Registration
We file the application online on my.gov.uz or at a Public Services Centre. The state duty is 1 base value, 10% less online.
4
EDS key, bank account, reports
We set up the EDS key and the business bank account, and from the first month file your tax and social tax reports.

Questions about registering as a sole trader

Yes. The rules allow foreign citizens and stateless persons to register with a passport and a document confirming residence in Uzbekistan. Which document fits your case is the first thing we check.