Presidential decree eases conditions for individual entrepreneurs and self-employed

Favourable conditions will be created for individual entrepreneurs and self-employed persons, and redundant administrative requirements will be abolished. This is stated in the Presidential Decree “On measures to create favourable conditions for individual entrepreneurs and self-employed persons,” adopted on August 12.

The document identifies the following main goals and priorities:

• Creating a competitive and transparent business environment that encourages individual entrepreneurs and self-employed persons to voluntarily operate in the formal sector;
• Abolishing redundant and excessive requirements for administrative procedures;
• Establishing integrated digital platforms that combine all key services, from state registration to reporting.
•  Introducing convenient and effective mechanisms for accepting non-cash payments.

According to the decree, a special legal regime will be introduced for the online provision of state and financial services to individual entrepreneurs and self-employed persons.

Starting from January 1, 2026, the following will be canceled:

• The procedure for paying personal income tax is fixed for individual entrepreneurs.
• The procedure for exempting self-employed persons whose income from the sale of goods (services) during the tax period does not exceed 100 million soums from paying turnover tax.

The turnover tax rate for individual entrepreneurs and self-employed persons with an annual turnover of up to 1 billion soums will be set at 1 percent.

It should be noted that a new list of activities, works, and services permitted for self-employed persons in Uzbekistan was previously approved. Under it, from January 1, 2026, the number of activities allowed for self-employed persons will be reduced from the current 104 to 72.