Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has proposed introducing mandatory social tax payments for self-employed people from 1 January 2027 and abolishing existing social tax benefits for enterprises and organizations from 2030.
The measures are provided for in a draft presidential decree on reforming the pension system, published by the Ministry of Economy and Finance on 15 September. Public discussion of the document will continue until 30 September.
Under the draft, self-employed people will be required to pay social tax amounting to one basic calculated amount, or 440,000 soums, from September 2026. They will be allowed to pay this amount in installments over the year, at 36,600 soums per month.
Currently, payment of social tax by self-employed people is voluntary and is taken into account when calculating their employment record.
The proposed changes are intended to provide them with access to pension provision and state social insurance.
At the same time, 10% of the social tax paid by self-employed people is proposed to be directed to the State Social Insurance Fund. Maternity benefits and temporary disability benefits will be paid in accordance with established procedures from the fund’s resources.
From 2027, it is also proposed that the state budget cover expenses for periods that are counted toward the employment record but for which social tax and insurance contributions to the Pension Fund were not paid. The budget will finance increases in pensions to minimum levels, pension allowances and additional pension payments.
For older workers, the draft provides for reduced working hours while maintaining average wages. The measure is proposed for women over 55 and men over 60.
When assigning financial assistance to low-income families, the availability of official income will not be taken into account for women over 55 and men over 60.
In addition, from 1 January 2030, the draft proposes abolishing existing social tax benefits for enterprises and organizations, with the tax rate set at 12%. No new benefits for this tax are planned to be introduced.
