
From 1 January 2026 the list of occupations open to self-employed individuals was reduced from 104 to 72 items. Several popular activities were removed.
Among those excluded are hairdressing services, tutoring, video and photography, and copywriting. At the same time new entries were added, including sales on marketplaces.
For anyone whose activity has dropped off the list, this means changing legal form: registering as an individual entrepreneur or restructuring relations with clients. Continuing under the previous status is no longer possible.
A related change worth noting: individual entrepreneurs and self-employed persons with turnover up to 1 billion soums are subject to turnover tax at 1%.
What this means in practice: Check whether your activity is still on the list: if it is not, self-employed status no longer fits and another form is required.