Personal income tax (JShDS) and social tax

On employees’ salaries in Uzbekistan the employer withholds personal income tax (JShDS) at 12% and pays social tax itself — 12% for most employers. Returns for both are monthly by the 15th of the following month and annually by 15 February.

Author: 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.
Reviewed by: not yet reviewed by an external specialist
Last updated: Oct 22, 2026
Legal sources checked: Oct 30, 2026
Tax Code edition: Oct 21, 2026 · lex.uz

Personal income tax

Social tax

Example

Example calculation

Item	Calculation	Amount, UZS
Gross salary		10,000,000
Personal income tax withheld	10,000,000 × 12%	1,200,000
Paid to the employee	10,000,000 − 1,200,000	8,800,000
Social tax (employer)	10,000,000 × 12%	1,200,000
Total employer cost	10,000,000 + 1,200,000	11,200,000

How Centa handles it

A Centa payroll run (beta) computes gross, taxable base, personal income tax, social tax and net pay for each employee; the rates are checked against the text of Art. 381 and 405 on LexUZ. A posted run creates the entry Dr 9420 / Cr 6410 and feeds the amounts into the tax calendar.

Payroll runs with personal income and social tax (beta) and their journal entries are part of Centa AI accounting software.

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.