According to the new rules, starting from January 1, 2026, for each employee of a company engaged in sewing production, the insurance contribution will be 12% of 40% of the average monthly salary, which amounts to 2,115.5 soms. Additionally, the income tax will be 1% of the average salary, equivalent to 440.7 soms. Thus, the total amount of mandatory payments for one employee will be 2,556.2 soms.
It should be noted that in 2026, the average monthly salary is projected to be 44,070 soms.
These changes are aimed at supporting local production, reducing the tax burden, improving tax administration, creating more favorable conditions for industry development, increasing the competitiveness of goods both in domestic and foreign markets, as well as stimulating employment and enhancing the export potential of this sector.
