SOCIAL TAX RATES AND INCENTIVES IN UZBEKISTAN: LEGAL ARCHITECTURE, REFORM DYNAMICS, AND SOCIO-ECONOMIC IMPACT

Authors

  • Jozilov Hasan,Turayev Alijon Akmal ugli Student of Samarkand institute of economics and service,Acting associate professor of the department of “Investment and Innovations”, PhD alijon.turayev@mail.ru

DOI:

https://doi.org/10.55640/

Keywords:

social tax, Uzbekistan tax system, tax incentives, labor taxation, fiscal policy, social protection

Abstract

This article analyzes the structure, rates, and incentive mechanisms of social tax in Uzbekistan within the framework of the 2026 tax legislation. The study explores the legal foundations and recent reforms aimed at improving labor market formalization, supporting priority economic sectors, and ensuring sustainable financing of social protection systems. Special attention is given to the balance between a stable baseline tax rate and the expansion of preferential regimes, including reduced rates and exemptions for selected industries. The research also evaluates the economic implications of these policies, particularly their impact on employment, business activity, and fiscal stability.

Downloads

Download data is not yet available.

References

1.Tax Code of the Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan (current edition). National Database of Legislation. https://lex.uz

2.Government of the Republic of Uzbekistan. (2025). Main directions of fiscal and budget policy for 2026–2028. https://www.gov.uz

3.Ministry of Economy and Finance of the Republic of Uzbekistan. (2026). Annual report on tax policy and budget execution.

4.State Tax Committee of the Republic of Uzbekistan. (2026). Statistical bulletin on tax revenues and social tax collections.

5.PricewaterhouseCoopers (PwC). (2026). Worldwide tax summaries: Uzbekistan – Other taxes (Social tax). https://taxsummaries.pwc.com

6.Ernst & Young (EY). (2026). Uzbekistan tax alert: Key changes effective from 2026. https://www.ey.com

7.IT Park Uzbekistan. (2026). Tax incentives for IT sector companies and startups. https://www.it-park.uz

8.International Monetary Fund. (2024). Republic of Uzbekistan: Staff report and fiscal policy analysis.

9.World Bank. (2025). Uzbekistan public finance review: Enhancing efficiency and equity.

10.Organisation for Economic Co-operation and Development (OECD). (2023). Taxing wages and labor taxation in emerging economies. OECD Publishing.

11.United Nations Development Programme (UNDP). (2024). Inclusive growth and social protection in Uzbekistan.

12.Gazeta.uz. (2025). Overview of Uzbekistan’s tax policy for 2026. https://www.gazeta.uz

13.Kun.uz. (2026). Changes in social tax and contributions for self-employed individuals. https://www.kun.uz

Downloads

Published

2026-03-23

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

SOCIAL TAX RATES AND INCENTIVES IN UZBEKISTAN: LEGAL ARCHITECTURE, REFORM DYNAMICS, AND SOCIO-ECONOMIC IMPACT. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1834-1839. https://doi.org/10.55640/

Similar Articles

1-10 of 2790

You may also start an advanced similarity search for this article.