According to this law, starting from January 1, 2026, enterprises in this sector will pay insurance contributions of 12% of 40% of the average monthly salary for each employee. This amounts to 2,115.5 soms. Additionally, the income tax will be 1% of the average monthly salary, which is 440.7 soms. In total, the overall amount of tax contributions per employee will be 2,556.2 soms.
It should be noted that in 2026, the average monthly salary in the country will be 44,070 soms.
These changes are aimed at supporting local producers, reducing the tax burden, optimizing tax administration, as well as creating conditions for the development of production capacities, increasing the competitiveness of goods in domestic and foreign markets, stimulating employment, and enhancing the export potential of the entire industry.
