According to the Budget Message for 2026-2028, published by the Ministry of Economy and Finance, significant tax changes will be implemented for individual entrepreneurs and self-employed individuals starting next year. From January 1, 2026, a new tax payment mechanism will be introduced for them.
According to the new procedure, individual entrepreneurs and self-employed freelancers with an annual turnover of up to one billion soums pay a turnover tax of 1 percent. The implementation of this system is aimed at increasing the transparency of the tax burden, establishing uniform rules for entrepreneurs, and simplifying business operations.
In this regard, a number of existing procedures are canceled:
• the obligation to pay personal income tax in a fixed amount for individual entrepreneurs is terminated;
• the practice of exempting self-employed persons whose annual income does not exceed 100 million soums from turnover tax will be abolished.
It was noted that to stimulate the growth and development of entrepreneurial activity, these changes are being implemented in order to create equal opportunities for business entities, simplify domestic legislation and provide them with new benefits.
The new tax regime is expected to create a stable and clear legislative environment for small businesses, further legalize the activities of owners and entrepreneurs, and stimulate economic activity.
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