11.08.2025

On August 11, President Shavkat Mirziyoyev reviewed a presentation on creating favorable conditions for individual entrepreneurs and self-employed persons.

The development of entrepreneurship in Uzbekistan is considered a strategic priority. This sector plays a crucial role in driving economic growth, ensuring employment and improving quality of life. This is why, business regulations are being simplified, and the range of available conveniences is continuously expanding. The introduction of digital technologies provides significant support in this process.

A set of new measures is envisioned to further establish a transparent business environment and expand opportunities for cashless payments.

In particular, a special legal regime for individual entrepreneurs and the self-employed citizens will be implemented until December 31, 2030. Creation of an integrated digital platform is planned, bringing together all key services – from state registration to filing reports. Through this platform, users will be able to register activities, open and manage bank accounts, calculate and pay taxes, make transactions and generate fiscal receipts.

Within this system, entrepreneurs will be able to open an electronic wallet, which will allow to receive income, make settlements with employees, contractors and organizations, as well as pay taxes and other mandatory payments. For individual entrepreneurs and self-employed persons who have an electronic wallet, opening bank accounts will no longer be required.

Starting from November 1, 2025, QR codes and “tap to pay” technology will begin to be used in these processes. Documents will be able to be signed without an electronic key – through remote biometrics and the “SMS notification” service. Such data will be recognized as equivalent to paper documents. A pilot procedure for daily payments is being introduced, which will enable settlements with employees through the electronic wallet.

From January 1, 2026, for individual entrepreneurs with an annual turnover of up to 1 billion soums and self-employed citizens, the turnover tax rate will be set at 1 percent.

The presence of a special QR code for individual entrepreneurs and the self-employed persons to accept electronic payments will become a mandatory requirement under retail trade rules. Information on cash flow on the digital platform will be considered when making decisions on issuing loans.

The President approved the submitted proposals and signed a decree on measures to create favorable conditions for the activities of individual entrepreneurs and the self-employed persons.