Tax reform for sole proprietors and the self-employed: what changes in 2026
Starting in 2026, the rules for individual entrepreneurs and self-employed persons in Uzbekistan are changing — the state is reducing the tax burden in exchange for a move to fully digital accounting and reporting.
The main direction of the reform
Registration of sole proprietors and the self-employed is gradually moving to a remote format — through biometric identification and SMS confirmation, without a personal visit to the tax office. At the same time, the list of activities available to the self-employed and the rules for calculating turnover tax are being reviewed.
Who will be affected first
The changes affect existing sole proprietors and self-employed people, as well as those planning to register soon — especially in services and trade, where the simplified regime is often used.
What businesses should do right now
- Check whether your type of activity falls into the updated list for the self-employed
- Clarify the current procedure and turnover tax rates for your situation
- Prepare your processes for digital reporting in advance, without waiting for the deadlines
Conclusion
The details of the reform are still being clarified and may differ depending on the field of activity and the form of registration — before making decisions, check the current version of the legal acts or consult a specialist about your specific situation.