Question 1

Who pays the unified tax payment (ENP) in Uzbekistan?

Accepted Answer

The ENP (Unified Tax Payment) is paid by individual entrepreneurs and legal entities applying the simplified tax procedure. The standard rate for individual entrepreneurs providing services is 4% of revenue.

Question 2

What is the ENP rate for IT professionals?

Accepted Answer

Residents of the IT Park and Technopark of Uzbekistan are exempt from corporate income tax and ENP until 2028. This applies to resident companies and their employees, subject to accreditation requirements.

Question 3

Is ENP a tax on income or on revenue?

Accepted Answer

ENP is calculated on gross revenue (turnover), not net profit. If an individual entrepreneur received 10,000,000 UZS, the 4% tax is 400,000 UZS — regardless of expenses.

Question 4

Is VAT paid in addition?

Accepted Answer

Individual entrepreneurs on the simplified system (ENP) are exempt from VAT provided annual turnover does not exceed the 1 billion UZS threshold. Above this threshold, they must switch to the general tax regime and pay 12% VAT.

Question 5

How do I register as an individual entrepreneur in Uzbekistan?

Accepted Answer

IE registration in Uzbekistan takes 1 day via the my.gov.uz portal or a service center. No state fee is charged. After registration you must choose a tax regime and register with the tax inspectorate.

Single Tax Payment for Self-Employed & Sole Proprietors

Frequently Asked Questions