Starting from January 1, 2030, new tax conditions will apply to the sewing and textile industries. In particular, a uniform insurance contribution rate of 12% has been established for all participants in this sector, calculated based on 40% of the average monthly salary.
According to information from the press service of the State Tax Service, a minimum income tax rate of 1% of the average monthly salary has also been introduced for employees engaged in the sewing and textile industries.
From January 1, 2026, entrepreneurs will pay an insurance contribution of 12% of 40% of the average monthly salary for each employee, which will amount to 2,115.5 soms. Additionally, the income tax will be 1% of this same salary, equivalent to 440.7 soms. As a result, the total amount of tax payments for one employee will reach 2,556.2 soms.
It is worth noting that on December 31, 2025, President Sadyr Japarov signed a law amending various legislative acts related to taxation and social insurance.
This law is intended to support entrepreneurs, both individuals and legal entities, and was adopted as part of the implementation of the decree dated December 5, 2025, aimed at stimulating the economy.
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