When is income tax on a salary paid?

The employer withholds the tax when paying wages and files the return for the previous month by the 15th of the next month, the annual one by 15 February (Tax Code arts 389, 390). An individual with other income files a declaration by 1 April and pays by 1 June (arts 397, 398).

What is the 0.1% pension contribution and who pays it?

It is the funded pension contribution. It is not withheld separately: the employer reduces the calculated income tax by the contribution and pays it into the employee’s personal pension account (Tax Code art. 385 part 7; Law 702-II). Take-home pay does not change.

Income tax calculator 2026 — 12%

Soliq AI

Personal income tax on a salary is 12% in 2026, charged on the monthly gross pay. There is no general personal allowance — exemptions apply only in the cases the law lists (arts 378, 380). The 0.1% pension contribution comes out of that 12%, not on top of it.

Monthly gross salary

UZS

Tax dueper month

1 200 000UZS

10 000 000 UZS × 12% = 1 200 000 UZS

Of which pension account (0.1%) — inside the income tax: 10 000
Take-home (net): 8 800 000
Income tax for a year (× 12): 14 400 000

Ask Soliq AI about this calculation

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: 12%
Tax base: Monthly gross salary (no general allowance; exemptions — arts 378, 380)

Who it applies to

Individuals (employees)

Example

Salary 10,000,000 UZS × 12% = 1,200,000 UZS

Source

SK 371-395 moddalar

Frequently asked questions

When is income tax on a salary paid?: The employer withholds the tax when paying wages and files the return for the previous month by the 15th of the next month, the annual one by 15 February (Tax Code arts 389, 390). An individual with other income files a declaration by 1 April and pays by 1 June (arts 397, 398).
What is the 0.1% pension contribution and who pays it?: It is the funded pension contribution. It is not withheld separately: the employer reduces the calculated income tax by the contribution and pays it into the employee’s personal pension account (Tax Code art. 385 part 7; Law 702-II). Take-home pay does not change.

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Income tax calculator 2026 — 12%

How it is calculated

Who it applies to

Example

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Frequently asked questions

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Income tax calculator 2026 — 12%

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

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Need an exact answer?