Uzbekistan

Asia

Taxed as self-employed/business income, not capital gains. The simplest route is self-employed status with ~1% turnover tax (small turnover) or the 12% flat PIT; crypto must be on-ramped and declared.

How it's classified

Self-employment / business income (independent contractor), not capital gains.

Tax rate

12% flat PIT; or self-employed/sole-proprietor turnover tax 1% on turnover up to UZS 1bn (from 2026).

Social contributions

Social tax/pension applies; the self-employed make fixed social contributions (a percentage of the minimum wage).

Registration / regime

Register as self-employed (samozanyatyy) or individual entrepreneur; 1% turnover regime for small turnover, else 12% PIT.

Crypto payouts

Crypto activity is legal via licensed exchanges; USDC payout converted/declared as income, taxed as ordinary income.

Sources

taxsummaries.pwc.com

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.

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