YATT accounting and tax in Uzbekistan
An individual entrepreneur (YATT) with sales income up to 1 bn UZS a year pays turnover tax at 1% — monthly by the 15th — and social tax for themselves of at least one base calculation amount per month. A YATT with employees withholds personal income tax from their salaries and pays social tax for them. Above 1 bn UZS of income a YATT moves to VAT and profit tax.
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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
Turnover tax
Social tax for yourself
With employees
Income above 1 bn UZS
What bookkeeping a YATT needs
- Every receipt into the account and the till — that is the turnover-tax base.
- Sales documents (VAT invoices, acts) — turnover tax does not remove the duty to issue invoices (Art. 462).
- Expenses do not reduce turnover tax but are needed to understand profit and to switch to the general regime.
How this looks in the product is on YATT accounting; how to choose software in general — 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.