How to Register as an Individual Entrepreneur in Uzbekistan: Procedure, Documents and Fee

Registration step by step

IEs are registered by Public Services Centres; the application is filed through the Single Portal of Interactive Public Services (my.gov.uz) or in person (Regulation approved by Cabinet of Ministers Resolution No. 66).

• Check that your type of activity is on the list permitted for IEs: individuals may not engage in activities outside the list approved by Cabinet of Ministers Resolution No. 6.
• Log in to your account on the portal, select the "business registration" service and fill in the form — personal data is pulled from the identification system.
• Pay the state fee by card or bank transfer.
• The system registers the IE in real time, within 30 minutes, and generates a certificate.
• There is no need to register separately for tax purposes — the tax authorities do this automatically (Article 129 of the Tax Code).

Documents and age

• A citizen of Uzbekistan needs a passport; a foreign national or stateless person needs an identity document and proof of residence in Uzbekistan; when applying in person, originals in a single copy.
• You can become an IE from age 16: the consent of parents, adoptive parents or a guardian is confirmed through the identification system or Face-ID; registering persons under 16 is prohibited.

How much it costs to register an IE

• State fee via a Public Services Centre — 1 BCV (base calculation value): 440,000 soums from September 1, 2026 (Law "On State Duty"; Decree UP-115).
• Self-service via the Single Portal — 90% of the fee: 396,000 soums (Article 22¹ of the same law).
• Payment via electronic payment systems carries a 1% commission on the payment amount.

IE taxes in 2026

• Turnover tax — for IEs with sales income for the tax period up to 1 billion soums (Article 461 of the Tax Code); the rate for IEs and the self-employed is 1% (Article 467).
• IE income subject to turnover tax is not subject to personal income tax (Article 365).
• Social tax — at least 1 BCV per month (Article 408): at a BCV of 440,000 soums, from 440,000 soums.
• Above 1 billion soums — switch to VAT at 12% and profit tax at 15% from the day the threshold is exceeded (Article 462); you can also switch voluntarily earlier.
• Importers may not apply turnover tax (Article 461).
• Those switching from turnover tax to profit tax for the first time from 2026 are exempt from profit tax for one period after the year of transition (Article 337).

Worked example

An IE provides services with revenue of 30 million soums a month: turnover tax 30,000,000 × 1% = 300,000 soums, social tax at least 440,000 soums, total from 740,000 soums a month. Annual revenue of 360 million soums is below the 1 billion threshold.

IE restrictions

• only the activities on the list in Cabinet of Ministers Resolution No. 6;
• up to five hired employees (Cabinet of Ministers Resolution No. 707);
• activity can be suspended for no more than one year (Regulation No. 66);
• an IE is liable for its obligations with all of its personal property (Article 25 of the Civil Code), unlike LLC participants.

After registration

• Bank account: original certificates are not required, and the bank may open the account remotely.
• An electronic digital signature (EDS) and the taxpayer's personal account are mandatory for IEs; communication with the tax authority goes only through the account (Article 56 of the Tax Code).
• Reports are filed electronically (Article 82); turnover tax returns are monthly, by the 15th (Article 470).
• Each employee must be registered with the tax authority (Cabinet of Ministers Resolution No. 707).