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2026: turnover tax is now monthly and there's a new 6% VAT. Which regime suits you?
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Sole proprietor

Definition

A sole proprietor (YaTT in Uzbek, ИП in Russian) trades as an individual without forming a legal entity. From 2026, those with turnover under UZS 1 billion pay 1% turnover tax. A sole proprietor is personally liable with their assets.

In other languages

Oʻzbekcha
YaTT — yakka tartibdagi tadbirkor
Русский
ИП — индивидуальный предприниматель
English
Sole proprietor

Related service

Sole proprietor registrationRegistering a sole proprietor and choosing the tax regime.

Related terms