juris.hq
TaxesUpdated 30.08.2026

How much does it cost to employ someone in Uzbekistan?

Short answer

Roughly 24 per cent in taxes around a gross salary.

12%Personal income tax — withheld from the employee at source; residents and non-resident employees alike (Tax Code, Arts. 381–382 — lex.uz ↗)
12%Social tax — paid by the employer on top of gross (Tax Code, Art. 405 — lex.uz ↗)
0.1%Funded pension contribution — withheld from the employee; set in pension legislation, outside the Tax Code
15thPayroll filings — both taxes filed monthly by the 15th; annual returns by 15 February (Tax Code, Arts. 389, 407 — lex.uz ↗)monthly
What the law provides

Two figures come out of a payroll and they are not interchangeable. What leaves the company is gross plus 12 per cent social tax. What the state takes around the wage is about 24 per cent, counting the 12 per cent personal income tax and the 0.1 per cent funded pension contribution withheld from the employee — the pension contribution sits in pension legislation, not the Tax Code. (Tax Code, Arts. 381–382, 405 — lex.uz ↗)

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Accounting keeps the books and makes every filing on time, with monthly reports in English.

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Part of the answer bank 52 questions, each cited to the article it rests on.