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Applicable PIT Rates

12% – Standard rate applied to most income types.

1% – Reduced rate for specific regions: Sokh district, Chungara mahalla (Rishtan), Shahimardan, Yordan mahallas, and Tashtepa Street – 2 Hasilot mahallas (Fergana district).

5% – For income from dividends and interest.

How to Calculate PIT

PIT is calculated on a cumulative basis each month. This means that the total income from the beginning of the year is considered every month.

Monthly formula:
PIT (Jan–Current Month) − PIT (Jan–Previous Month) = PIT for the month

This method ensures correct use of yearly tax benefits, such as limits on non-taxable aid or gifts (e.g., 4.22 or 2.11 minimum wages per year).

Individual Pension Contributions (INPS)

After PIT is calculated, it is reduced by 0.1% — this amount goes into the employee’s Individual Accumulative Pension Account (INPS), withheld monthly from salary.

Employee Joined Mid-Year?

If an employee was hired after January, request a certificate from their previous main employer showing income and tax withheld. Use this to calculate total taxable income and apply benefits correctly.

If no certificate is provided, you must calculate PIT without benefits. Once the document is submitted, you may recalculate and adjust overpaid tax in future months.

PIT for Part-Time or Secondary Employment

Employees working at non-primary workplaces or under secondary contracts (including GPCs) are taxed at 12% without benefits. Tax authorities will perform a final annual adjustment based on the personal income declaration.