When does a sole trader pay turnover tax?

Monthly: the return and payment for the previous month are due by the 15th of the next month, and the annual calculation by 15 February (Tax Code art. 470). A deadline on a day off moves to the next working day.

What happens if turnover goes over the ceiling?

From the day income reaches 12,000 BHM (UZS 5.28 bn at a BHM of 440,000) the sole trader moves to the general regime and pays VAT (12%) and profit tax (15%) (Tax Code art. 462 part 7). After a first switch, the following tax period is exempt from profit tax (art. 337 part 13).

Sole trader tax calculator 2026 — 1% of turnover

Soliq AI

A sole trader pays 1% of turnover in 2026 (Tax Code art. 467). From 1 June 2026 the threshold for the general regime is 12,000 BHM (currently UZS 5.28 bn; Decree PF-100); Article 461 of the Tax Code still says UZS 1 bn, so we recommend confirming your situation with the tax authority. From the day the threshold is reached, VAT and profit tax apply (art. 462) and the figure below no longer holds. Social tax is separate and is not included here.

Annual turnover

UZS

Tax dueper year

800 000UZS

80 000 000 UZS × 1% = 800 000 UZS

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: Sole traders 1%; companies 4% (retail: 2% or 1% depending on the area)
Tax base: Annual turnover (up to 12,000 BHM — UZS 5.28 bn)

Who it applies to

Sole traders and companies with annual income up to 12,000 base units (unless they chose VAT and profit tax)

Example

Sole trader: 80,000,000 × 1% = 800,000 UZS; LLC: 80,000,000 × 4% = 3,200,000 UZS

Source

SK 461, 467-moddalar; PF-100 (26.05.2026)

Frequently asked questions

When does a sole trader pay turnover tax?: Monthly: the return and payment for the previous month are due by the 15th of the next month, and the annual calculation by 15 February (Tax Code art. 470). A deadline on a day off moves to the next working day.
What happens if turnover goes over the ceiling?: From the day income reaches 12,000 BHM (UZS 5.28 bn at a BHM of 440,000) the sole trader moves to the general regime and pays VAT (12%) and profit tax (15%) (Tax Code art. 462 part 7). After a first switch, the following tax period is exempt from profit tax (art. 337 part 13).

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

Start free

Sole trader tax calculator 2026 — 1% of turnover

Annual turnover

UZS

Tax dueper year

800 000UZS

80 000 000 UZS × 1% = 800 000 UZS

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: Sole traders 1%; companies 4% (retail: 2% or 1% depending on the area)
Tax base: Annual turnover (up to 12,000 BHM — UZS 5.28 bn)

Who it applies to

Sole traders and companies with annual income up to 12,000 base units (unless they chose VAT and profit tax)

Example

Sole trader: 80,000,000 × 1% = 800,000 UZS; LLC: 80,000,000 × 4% = 3,200,000 UZS

Source

SK 461, 467-moddalar; PF-100 (26.05.2026)

Frequently asked questions

When does a sole trader pay turnover tax?: Monthly: the return and payment for the previous month are due by the 15th of the next month, and the annual calculation by 15 February (Tax Code art. 470). A deadline on a day off moves to the next working day.
What happens if turnover goes over the ceiling?: From the day income reaches 12,000 BHM (UZS 5.28 bn at a BHM of 440,000) the sole trader moves to the general regime and pays VAT (12%) and profit tax (15%) (Tax Code art. 462 part 7). After a first switch, the following tax period is exempt from profit tax (art. 337 part 13).

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

Start free

Sole trader tax calculator 2026 — 1% of turnover

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?

Sole trader tax calculator 2026 — 1% of turnover

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?