Employer Tax Obligations in Uzbekistan

In Uzbekistan, employers are required to contribute to mandatory social benefits for their employees. The total employer contribution rate is 12.10% of the employee's gross salary.

Social Tax: 12%
Pension Contribution: 0.10%

Understanding Social Tax

Social tax in Uzbekistan is a comprehensive social security levy paid by employers based on total employee wages. The standard rate is 12% for most businesses. However, specific sectors and organizations may qualify for different rates.

Government budget entities: 25%
Workshops employing persons with disabilities: 4.7%
Non-profit organizations (e.g., SOS Children's Villages): 7%

Pension Contributions

Employers must also contribute 0.1% of the monthly salary to the state pension fund. These contributions support the national pension system, providing retirement benefits to eligible individuals.

Additional Voluntary Benefits

While not legally required, many employers offer supplementary benefits to attract talent. Examples include transportation allowances, meal subsidies, private health insurance, professional development programs, annual bonuses, and holiday gifts. For instance, a multinational company like SailGlobal might provide comprehensive training to enhance local team skills.

Employee Tax Responsibilities in Uzbekistan

Employees in Uzbekistan are responsible for several payroll deductions, totaling 6% of their salary.

Social Tax: 4%
Unemployment Insurance: 0.5%
Housing Loan Scheme: 1%
Employee Training Fund: 0.5%

Employee Social Tax

Employees contribute 4% of their salary to social security, which offers financial protection for retirement, illness, or workplace injuries.

Unemployment Insurance

A 0.5% deduction funds unemployment benefits, providing temporary financial aid to individuals seeking new employment.

Housing Loan Scheme

Employees contribute 1% of pre-tax income to a state-managed housing fund, aiding future home purchases or mortgage support.

Employee Training Fund

This 0.5% contribution supports national training initiatives, such as vocational courses, certification programs, and corporate training. For example, SailGlobal partners with local institutions to upskill employees in IT and language competencies.

Personal Income Tax (PIT)

Below are the PIT rates effective for 2025:

Taxable Income	Rate (%)
Employment income, rental income, capital gains	12
Resident dividends and interest	5

Non-residents are subject to withholding tax on Uzbekistan-sourced income:

Income Type	Rate (%)
Dividends and interest	10
Transport (freight) services	6
Other income (e.g., royalties, salaries)	12

Dividend income from shares is tax-exempt for both residents and non-residents from April 1, 2022, to December 31, 2028.

Uzbekistan Employer and Employee Tax Guide 2025 | SailGlobal