According to the new regulations, starting from January 1, 2026, entrepreneurs in this industry will pay an insurance contribution of 12% of 40% of the average monthly salary for each employee, which amounts to 2,115.5 soms. Additionally, the income tax will be 1% of the average monthly salary, equal to 440.7 soms. Thus, the total amount of mandatory payments for one employee will be 2,556.2 soms.
It is important to note that in 2026, the average monthly salary is set at 44,070 soms.
These changes are being implemented to support local producers, reduce the tax burden, improve tax administration, and create more favorable conditions for production development. They are also aimed at enhancing the competitiveness of products in both domestic and foreign markets, as well as stimulating employment and increasing the export potential of the sector.
