MChJ (LLC) accounting and tax in Uzbekistan
An MChJ (LLC) with total income up to 1 bn UZS a year may use turnover tax (usually 4%) instead of VAT and profit tax. Above the threshold the general regime applies: 12% VAT monthly by the 20th and 15% profit tax quarterly. As an employer an MChJ withholds 12% personal income tax and pays 12% social tax — by the 15th.
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- Centa AI editorial team · Centa AI product and content teamWrites the guides and product pages. Rates and deadlines are checked against the Tax Code text stored from LexUZ; feature statuses come from one list in the product code.
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- Tax Code edition
- Oct 21, 2026 · lex.uz
Which regime
| Regime | When | Main taxes | Deadlines |
|---|---|---|---|
| Turnover tax | Total income ≤ 1 bn UZS, none of the Art. 461 exclusions | 4% of income (retail 4/2/1%) | Monthly by the 15th, annual by 15 February |
| General regime | Income > 1 bn UZS or voluntary | 12% VAT + 15% profit tax | VAT by the 20th; profit by the 20th after the quarter, annual by 1 March |
Employer taxes
12% personal income tax is withheld from salaries (Art. 381) and 12% social tax is charged on top (Art. 405); both are filed monthly by the 15th (Art. 389, 407). Details in Personal income tax and social tax.
What to keep in the books
- Bank statements for every account, and the till — the source of cash and revenue.
- VAT invoices and acts for sales and purchases — without a supplier document there is no input VAT deduction (Art. 266).
- Corporate-card receipts — with their fiscal details.
- Payroll and the taxes on it.
- Contracts — as reference documents: a commitment to transact is not a debt.
For the comparison with a YATT see YATT or MChJ. Upcoming deadlines are in the tax calendar.
How this looks in the product is on MChJ accounting; how to choose software — accounting software for businesses.
Sources
This material is for reference and is not tax or legal advice. Rules are quoted from the Tax Code text on LexUZ; check how they apply to your company.