Uzbekistan salary after tax: 12% income tax, gross to net and back, employer social tax
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.In Uzbekistan the employer withholds 12% personal income tax from a salary, and the compulsory pension contribution is paid out of those 12%, not on top. A gross salary of 6,000,000 soums leaves 5,280,000 on hand, and the employer adds 12% social tax, 720,000 soums.
In soums.
5 280 000 so‘m
6 000 000 so‘m less 12% income tax of 720 000 so‘m.By the Tax Code of Uzbekistan (articles 381-388, 404-405) as read on lex.uz. Whole soums. Tax-free income and reduced social-tax rates are not covered.
| Gross salary | 6 000 000 so‘m |
| Income tax 12% | −720 000 so‘m |
| On hand | 5 280 000 so‘m |
| Social tax (employer) | 720 000 so‘m |
| Employer cost | 6 720 000 so‘m |
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Choose whether you know the gross salary or the amount on hand.
Type the monthly amount in soums.
Tap the employer type if it is a budget organisation.
Read the net pay, the income tax and the employer’s social tax.
This calculator works out a monthly salary in Uzbekistan after tax, from the gross to the amount on hand or back, by the Tax Code of 30 December 2019 in its current edition on lex.uz.
Income tax. Article 381 taxes a resident's income at 12%, and article 382 applies the same 12% to a non-resident's income from an employment contract. Dividends and interest are taxed differently and are not part of a salary. The employer withholds the tax every month, counting from the start of the year; at one flat rate that comes to 12% of each month's pay.
The pension contribution. Article 385 says the tax worked out is reduced by the compulsory monthly contributions to the person's individual accumulative pension account. The contribution is therefore paid out of the 12%, to the employee's account at the People's Bank, and does not make the salary on hand smaller.
From the employer. On top of the salary the employer pays social tax under article 405: 12% of the pay for most employers and 25% for budget organisations. The calculator shows the total cost of the job.
Net to gross. When you know the amount you want on hand, switch the mode: the calculator finds the smallest gross salary in whole soums that pays at least that net. For 5,280,000 soums on hand the gross is 6,000,000.
What it does not do. Tax-free income such as material aid up to 4.22 minimum wages, the reduced social-tax rates for some employers and by Presidential decree, and income other than salary are left out. The figures are rounded to the whole soum. The Code was read on lex.uz on 17 October 2026.
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Article 381 of the Tax Code sets 12% on a resident's income, and article 382 applies 12% to a non-resident's employment income too. On a gross salary of 6,000,000 soums the employer withholds 720,000 soums and pays out 5,280,000 soums.
Article 385 reduces the tax worked out by the compulsory monthly pension contribution, so the contribution is paid out of the 12% to the personal account at the People's Bank. The salary on hand stays gross minus 12%, with nothing more taken.
Article 405 sets social tax at 12% of the pay for most employers and 25% for budget organisations. A salary of 6,000,000 soums costs an ordinary employer 6,720,000 soums a month and a budget organisation 7,500,000 soums.
Divide the net by 0.88 and round to the whole soum, then check that 12% off leaves at least the net. The calculator's net-to-gross mode does this: 5,280,000 soums on hand needs a gross salary of 6,000,000 soums.
Under article 388 the employer works the tax out monthly, cumulatively from the start of the year, at the place of main work. At a single 12% rate the cumulative method gives the same 12% every month, so each payslip shows 12% of that month's pay.
Non-residents pay 12% on income from employment contracts and service agreements, the same as residents, under row 3 of article 382. Their dividends and interest are taxed at 10% instead of 5%, but those are not part of a salary.
Rates and rules change; check the source before you rely on a figure.
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