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    BCV in Uzbekistan: UZS 440,000 from 1 September 2026

    Base calculation value: current amount, history by presidential decree and conversion of fines, fees and thresholds into soums

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    Checked against the official source:

    From 1 September 2026, the base calculation value (BCV) in Uzbekistan is UZS 440,000. It was set by Presidential Decree No. UP-115 of 23 June 2026; before that, from 1 August 2025, the BCV was UZS 412,000 under Decree No. UP-91.

    The BCV is not a payment but a unit of account: administrative fines, state fees, mandatory audit thresholds and a number of tax indicators are expressed in it. So with every increase in the BCV, the amounts businesses pay change, and so do the thresholds they compare their figures against. In Uzbek-language legislation the same value is called «bazaviy hisoblash miqdori», abbreviated BHM (in Russian — BRV).

    BCV calculator

    Result
    4 400 000 UZS

    BCV amount: 440 000 UZS (Presidential Decree UP-115)

    For a fine or a fee, use the BCV in force on the date of the violation or application. The calculation runs in your browser.

    BCV in 2026

    Two values apply in 2026, so for any calculation first determine the date for which the BCV is taken. The increase of UZS 28,000 (about 6.8%) raised all amounts expressed in BCV in the same proportion: a fine of 10 BCV rose from UZS 4,120,000 to UZS 4,400,000, and a fine of 100 BCV from UZS 41,200,000 to UZS 44,000,000.

    • from 1 August 2025 to 31 August 2026 — UZS 412,000 (Decree No. UP-91 of 2 June 2025, para. 3);
    • from 1 September 2026 — UZS 440,000 (Decree No. UP-115 of 23 June 2026, para. 3).

    BCV history 2021–2026 by decree

    The list includes only values confirmed by the texts of the decrees. New amounts took effect in different months, so for calculations for past periods go by the date of the event, not the calendar year. Since September 2021, the BCV has risen from UZS 270,000 to UZS 440,000 — roughly 63%.

    • from 1 September 2021 — UZS 270,000 (Decree No. UP-6279 of 17.08.2021); this value still applied in early 2022 until it was replaced by Decree No. UP-138;
    • from 1 June 2022 — UZS 300,000 (Decree No. UP-138 of 20.05.2022);
    • from 1 May 2023 — UZS 330,000 (Decree No. UP-45 of 28.03.2023);
    • from 1 December 2023 — UZS 340,000 (Decree No. UP-196 of 17.11.2023);
    • from 1 October 2024 — UZS 375,000 (Decree No. UP-108 of 12.08.2024);
    • from 1 August 2025 — UZS 412,000 (Decree No. UP-91 of 02.06.2025);
    • from 1 September 2026 — UZS 440,000 (Decree No. UP-115 of 23.06.2026).

    What is calculated in BCV

    The scope of the BCV was defined by Decree No. UP-5723 of 21 May 2019: it is used to determine taxes, levies, fines, state fees and charges for public services, the cost of patents and licences, the size of charter capital, the book value of legal entities' assets, the maximum size of microloans and leasing, and other financial and economic indicators. For a company, the key rules are these:

    • administrative fines — their amount is based on the BCV (Article 25 of the Code of Administrative Liability, hereinafter the CAL);
    • state fees — for example, a non-property claim filed with an economic court is subject to a fee of 10 BCV, and a property claim to 2% of the claim amount but no less than 1 BCV (annex to the Law "On State Duty");
    • mandatory audit — joint-stock companies, banks, insurers and certain other organisations are audited regardless of their figures, while other commercial organisations are audited if, for the reporting year, they meet two of three criteria: assets above 100,000 BCV, revenue above 200,000 BCV, average annual headcount above 100 employees (Article 35 of Law ZRU-677 "On Auditing Activity");
    • tax accounting — for tax purposes, a fixed asset is property worth more than 50 BCV per unit (set) used for longer than 12 months (Article 306 of the Tax Code, hereinafter the TC);
    • social tax of an individual entrepreneur — as a general rule, at least 1 BCV per month (Article 408 of the TC).

    Conversion into soums: examples at a BCV of UZS 440,000

    There is one formula: amount = number of BCV × UZS 440,000. The figure in brackets is the same amount at the previous BCV of UZS 412,000.

    • 1 BCV — UZS 440,000 (412,000);
    • breach of accounting legislation, 3–7 BCV for officers (Article 175¹ of the CAL) — UZS 1,320,000 – 3,080,000 (1,236,000 – 2,884,000);
    • evading a mandatory audit, 5–10 BCV for officers (Article 179¹ of the CAL) — UZS 2,200,000 – 4,400,000;
    • late filing of tax returns — 10 BCV for officers (except micro-firms and small enterprises), i.e. UZS 4,400,000; for micro-firms and small enterprises — 3 BCV, i.e. UZS 1,320,000; for all delays within one calendar month across different taxes, a single fine applies (Article 175 of the CAL);
    • failure to carry out a mandatory audit by the end of the calendar year after an administrative penalty — a fine on the company of 100 BCV (Article 35 of ZRU-677), i.e. UZS 44,000,000 (41,200,000); paying the fine does not release the company from the audit;
    • fixed asset threshold in tax accounting, 50 BCV — UZS 22,000,000 (20,600,000); a lower limit may be set in the accounting policy (Article 306 of the TC);
    • mandatory audit thresholds: 100,000 BCV of assets — UZS 44 billion, 200,000 BCV of revenue — UZS 88 billion (UZS 41.2 and 82.4 billion);
    • a non-property claim with an economic court, 10 BCV — UZS 4,400,000; a small business filing in connection with its business activity pays 50% of the rate — UZS 2,200,000.

    Which BCV to use if the date falls around an increase

    The BCV value is taken as of the date named in the specific rule, not the day you do the calculation:

    • a fine under the CAL — at the BCV on the date the offence was committed, and for a continuing offence — on the date it was discovered (Article 25 of the CAL). A one-off breach committed in August 2026 is calculated from UZS 412,000, even if the ruling is issued in September;
    • a fixed asset — at the BCV on the date the property is recognised as a fixed asset (Article 306 of the TC);
    • social tax paid by the self-employed and other persons listed in Article 408 of the TC to accrue length of service (at least 1 BCV per year) — at the BCV on the day of payment;
    • mandatory audit thresholds — Article 35 of ZRU-677 does not name the date for which the BCV is taken. If the company's figures are close to the threshold, calculate them using both values and agree the approach with the auditor in advance, not just before the deadline for submitting a copy of the audit report to the tax authorities — no later than 15 June of the year following the reporting year.

    How the BCV differs from the minimum wage and the base pension amount

    Decree No. UP-5723 replaced the minimum wage with three separate indicators — to remove the link between pay, pension awards and the collection of taxes, fees and fines. Since then, each is set separately:

    • BCV — UZS 440,000 from 1 September 2026: taxes, levies, fines, state fees, licences and other financial and economic indicators;
    • minimum wage (MROT) — UZS 1,360,000 per month from 1 September 2026: salaries, allowances, supplements, deductions and other payments in employment relations;
    • base amount for calculating pensions — UZS 504,000 per month from 1 July 2026: pensions, pension supplements and allowances, compensation for work injury and occupational disease.

    Common mistakes when working with the BCV

    If amounts in your contracts, internal regulations or accounting policy are linked to the BCV, recalculate them from 1 September 2026 and check your calculations for these mistakes:

    • using the minimum wage instead of the BCV: a fine of 100 BCV calculated from the minimum wage would come to UZS 136,000,000 instead of 44,000,000;
    • using the old UZS 412,000 for dates from 1 September 2026 onwards — or, conversely, the new BCV for events before that date;
    • calculating a fine by the date of the ruling rather than the date of the offence (Article 25 of the CAL);
    • converting thresholds into soums once and using that figure for years: the audit and fixed asset thresholds are expressed in BCV and grow with it;
    • confusing the BCV with the base amount for calculating pensions (UZS 504,000): that one applies to pensions and to compensation for harm to employees.

    Recalculate amounts under the new BCV

    We will check which fines, thresholds and contract terms in your company are linked to the BCV and recalculate them taking the date of the increase into account.

    Go to the Tax Consulting service

    Frequently asked questions

    What is the BCV in Uzbekistan in 2026?

    Until 31 August 2026 — UZS 412,000 (Decree No. UP-91); from 1 September 2026 — UZS 440,000 (Decree No. UP-115 of 23 June 2026). For a calculation, use the value on the date specified by the relevant rule: for a fine, the date of the offence; for a fixed asset, the date it is recognised.

    What is BHM and how does it differ from the BCV?

    It doesn't: BHM («bazaviy hisoblash miqdori») is the Uzbek name for the base calculation value (BRV in Russian). 1 BHM = 1 BCV = UZS 440,000 from 1 September 2026.

    How much is 100 BCV in soums?

    UZS 44,000,000 at a BCV of UZS 440,000 (from 1 September 2026) and UZS 41,200,000 at the previous BCV of UZS 412,000. This is, for example, the fine on a company for failing to carry out a mandatory audit under Article 35 of the Law "On Auditing Activity".

    Are the BCV and the minimum wage the same thing?

    No. The minimum wage — UZS 1,360,000 per month from 1 September 2026 — is the floor for pay and the base for payments in employment relations. The BCV — UZS 440,000 — is a unit of account for fines, fees, tax and other indicators. The separation is set out in Decree No. UP-5723.

    Which BCV applies to a fine if the offence took place before 1 September 2026?

    The BCV at the time the offence was committed: for offences from 1 August 2025 to 31 August 2026 — UZS 412,000; for earlier dates — the value in force at that time. For a continuing offence, the BCV on the date of discovery applies (Article 25 of the CAL).

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