Tax regime navigation
Which regime applies at your turnover, what each one costs, and what changes when you cross the threshold.
“My turnover will be about 900 million soum. Should I switch?”
Rates current as at 1 June 2026
Straight answers on tax regimes 1C postings first hires thresholds payroll
Nine in ten small businesses in Uzbekistan have no accountant. Hisobchi AI answers in Uzbek, Russian or English — with the article or decree behind every answer.
Regime ledger
0
8 bln soum
Turnover tax
4% of gross revenue · under the threshold only
—
Simplified VAT
6% · trade, catering, services · Decree UP-100
—
Standard VAT + profit tax
12% on value added, then 15% on profit
—
An estimate on the three inputs above, not a filing calculation. Ask Hisobchi with your real figures, then confirm with a licensed accountant before you elect a regime.
Why this exists
Three questions, asked over and over, in every region.
None is hard for a trained accountant. What makes them expensive is that an owner meets each one once, alone, at the moment a wrong answer costs the most.
What an owner runs into
≈5 bln soum
A line you didn't know was there
The VAT threshold moved on 1 June 2026 and a voluntary 6% option appeared beside it. Owners are electing a regime without knowing which is cheaper for them.
60 / 62
1C stops balancing at 11pm
Almost every Uzbek business keeps its books in 1C:Enterprise, but its posting logic is not obvious to a self-taught owner, and dealer support is priced by the hour.
5 working days
The first employee
A written contract, my.mehnat registration, social-insurance sign-up and a 12%-of-payroll contribution — usually met with no guidance at all.
What Hisobchi does with it
Runs the comparison first
The regime calculation is deterministic and shows its lines, so you can check the arithmetic rather than trust it.
Reads the posting, not the panic
It names the likely cause — a draft that was never posted, an invoice on the wrong sub-account — and which report will confirm it.
Walks the four steps in order
Each with its deadline, and a draft contract you take to a lawyer rather than sign on our word.
The principle
Answer first. Article number on request. Accountant when it matters.
Plain language is the default. The Tax Code article sits behind it, for when you want to check — not in front of it, where it gets in the way of the answer you came for.
What it answers
Five things, in the account they actually post to.
Each area is marked with the 1C:Enterprise account it concerns, because that is where the answer ends up in your books. The last carries no account — it is context, not bookkeeping.
1C:Enterprise 8.3 workflows
Chart-of-accounts setup, common postings, VAT document flows, and the handful of errors behind most unbalanced books.
“My chart of accounts doesn't balance after this month's invoices.”
Your first employee
The written contract, registration on my.mehnat inside five working days, and the 12% income tax you withhold each period.
“I'm hiring next week. What do I actually need to do?”
Social insurance and payroll
Employer registration and the ~12%-of-payroll contribution — kept separate from the employee's withholding, because they are two different numbers.
“Is the 12% contribution on top of the 12% I withhold?”
Bookkeeping and closing
Double-entry in plain words, e-invoice rules, and a closing checklist sized for a business with nobody on staff to run it.
“What must be done before the quarter closes?”
Sector and region context
How your sector and region are trending, from National Statistics Committee releases. A starting data point, and it says so.
“Is my region a good place to expand a trading business?”
In practice
What people actually ask.
These are questions inside the assistant's documented scope, not customer quotes — the product has not launched yet. We would rather show you the work than invent praise for it.
My turnover will be about 900 million soum this year. Should I stay on turnover tax or move to the 6% VAT?
Is the 12% employer contribution on top of the 12% I withhold from salary, or the same one?
Do I register for VAT the month I cross 5 billion soum, or the month after?
My employee is going on leave. What do I have to record on my.mehnat?
I'm hiring my first employee next week. What do I actually need to do?
What do I need to have finished before the quarter closes?
Can I issue an e-invoice to a customer who is not VAT-registered?
Are agricultural products still zero-rated for VAT this year?
My chart of accounts doesn't balance after this month's invoices. What did I do wrong?
Three supplier invoices from July are still unpaid in 1C, but my bank export shows they cleared.
What is the difference between account 41 and account 10 for a shop like mine?
I registered as a dehkan farm. Which tax regime applies to me?
How it works
Two minutes to a useful answer, not a setup form.
The order matters here, so the steps are numbered.
Tell it three things
Business type, sector, and roughly what you turn over. That routes every answer that follows.
Ask in your own words
Uzbek, Russian or English, typed or spoken. Describing what happened is enough — you do not need the right term.
Get the answer, then the source
Plain language first. The article, decree or Labor Code provision is there when you want to check it.
It tells you when to stop asking it
Filings, disputes and anything you are about to sign go to a licensed professional. It says so itself rather than guessing further.
How we keep it accurate
A wrong tax figure costs real money. So content clears three gates.
Drafted from the primary source
Written against lex.uz, soliq.uz and my.mehnat.uz directly — never from secondary commentary.
Gate 1 — primary sources onlyReviewed by a licensed accountant
A contracted, qualified accountant reviews content before publication — a role kept independent of the founder from day one.
Gate 2 — human review before releaseWatched for change
A tracked source changing flags the affected articles for review. Each carries a dated changelog, so anyone given the old answer can be found.
Gate 3 — monitoring and changelog
The market this sits in
Businesses are forming faster than accountants are.
1,208,341
active small business entities in Uzbekistan, April 2026
51.5%
of national GDP from small business — 96.9% in agriculture, 77.6% in construction
62,200
new small enterprises registered in nine months of 2025 — roughly 227 a day
85%
of the population reachable on Telegram, which is where the assistant lives
Source: National Statistics Committee (stat.uz) and DataReportal, as cited in the Hisobchi AI business plan.
Who it is for
Three businesses, three different reasons to ask.
These are illustrative personas from the company's business plan, not customers — the product has not launched, and we would rather show the thinking than invent a testimonial.
Illustrative persona
Dilnoza — individual entrepreneur
A home-goods stall in a Fergana bazaar. No accounting background. Her real fear is missing a deadline or filing something wrong.
Free → Micro-firm tierIllustrative persona
Bekzod — small enterprise owner
A five-person furniture workshop in Samarkand, twelve months from the VAT threshold. Self-taught in 1C, unsure his chart of accounts is right.
Business tierIllustrative persona
Madina — accounting firm partner
Three-person bookkeeping firm in Tashkent, about forty clients. She turns the small ones away — they cannot carry her retainer.
Partner / white-labelFounder
Nurshoda Aramova
Founder & Chief Executive Officer
“Hisobchi AI exists because that intersection — the numbers, and the machine that is supposed to make the numbers easier — is still, for most small business owners in Uzbekistan, a source of anxiety rather than confidence.”
Qarshi, Kashkadarya region, Uzbekistan · BSc Economics, Karshi State Technical University (2025)
- Bachelor's degree in Economics, Karshi State Technical University (2025) — specialisation in economics by industries and sectors
- Professional diploma in computer engineering — technologist and installer of computer service and software equipment
- Information technology certification, Karshi State University IT Center
- Professional accounting course including dedicated 1C:Enterprise 8.3 training, completed in Tashkent
- Published economics articles on Uzbekistan's special economic zones and FDI, and on human capital and brain drain
Questions
The ones we get asked first.
No, and it is built not to be. Every session routes you to a licensed professional for
filings, disputes, audits and anything outside its documented scope. That is a product
principle, not a disclaimer added afterwards — the assistant is designed to say it is not
certain rather than produce a fluent, wrong answer.
Every regulatory answer is version-stamped to a primary source and reviewed on a fixed
cadence, with an out-of-cycle review triggered whenever lex.uz, soliq.uz or my.mehnat.uz
publishes a relevant change. The June 2026 VAT threshold move is exactly the kind of
event that process exists to catch.
Business-tier access to 1C is read-only — the platform never takes write access to client
books. Raw financial records are not retained beyond the active session by default. If you
opt in to historical trend features, exactly what is kept and for how long is stated at the
point you opt in.
Telegram already reaches around 85% of the population and is used for commerce and
e-governance, so it removes the biggest friction point in emerging-market software: getting
a first-time user to install and trust something unfamiliar. The web application follows
once the product has proven itself in a channel people already open every day.
Every regulatory answer carries a citation and a reminder that this is a first-line
reference tool. If an error is found, the article is corrected immediately, the change is
logged with a date, and where the error was material we identify and notify the people who
were given the old answer.
Because that is what Uzbek business owners earn, pay and think in. Any dollar figure on
this site is a reference conversion for planning only, at roughly 11,900 UZS to the dollar;
pricing is reviewed at least annually against currency movement.
Ask it something you'd otherwise guess at.
A regime you are unsure about, a posting that will not balance, a hire you are about to make. The free tier answers tax-rate and regulatory lookups without payment.