Minimum Wage in Uzbekistan 2026: MROT Size and How to Calculate
Minimum wage in Uzbekistan 2026: MROT is 1,271,000 UZS, rising to 1,360,000 UZS from 1 September. How MROT differs from BRV, how to calculate, where it applies.
Last updated 2026-06-28
Yaroslav Kolesov
Partner, Accounting & Tax practice
DipIFR, CPA Uz, ACCA Affiliate · chief accountant, 15+ years in international companies
Last updated 2026-06-28 · 9 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)
The minimum wage in Uzbekistan in 2026 is the MROT of 1,271,000 UZS per month, rising to 1,360,000 UZS from 1 September 2026. By law, the salary of an employee who has worked the full monthly norm cannot be lower than one MROT. There is a lot of confusion around this figure: people mix it up with the base calculation value (BRV), with the «minimum consumer basket», and with real market salaries. Let us break the minimum wage in Uzbekistan down step by step — the exact MROT amount, how it differs from BRV, how to calculate the minimum for part-time, and where this indicator applies in practice.
What is the minimum wage in Uzbekistan in 2026?
The minimum wage in Uzbekistan in 2026 equals one MROT — 1,271,000 UZS per month (in force from 1 August 2025) — and rises to 1,360,000 UZS from 1 September 2026. MROT stands for «minimum size of labour remuneration», the monetary expression of the first-grade monthly tariff rate. Accountants habitually call it «the minimum» or «minimum salary» — it is the same thing.
The core rule of the law is simple: if an employee has worked the full monthly norm of working time and met the labour standards, their accrued wage cannot be lower than MROT. This is the floor below which no employer may go, and the labour inspectorate enforces it.
The increase from 1 September 2026 is about 7%. It is part of a planned package: the same decree raises public-sector wages, stipends, pensions and benefits. For business this means salary floors must be reviewed from autumn 2026 — otherwise a wage would formally fall below the law.
How does the minimum wage (MROT) differ from BRV?
This is the most common mistake: MROT and BRV are two different indicators and must not be confused. MROT is about wages; BRV is about payments to the state. Although both are raised by the same decree on the same day, they apply in completely different places.
MROT — minimum wage
about salaryThe floor of a monthly salary for the full labour norm: 1,271,000 UZS, rising to 1,360,000 UZS from 1 September 2026. Paying below this is prohibited.
BRV — base calculation value
about paymentsA benchmark for state duties, fines, fees, licences and tax thresholds: 412,000 UZS, rising to 440,000 UZS from 1 September 2026. It has no direct link to salary.
The difference is easy to remember: if the question is how much an employee gets at minimum, that is MROT. If it is how much a state service, duty or fine costs, that is BRV. For example, the charter capital amount, many fine rates and tax thresholds are measured in BRV, not in minimum wages.
Do not measure fines and duties in MROT
In the past many payments were tied to the minimum wage, but Uzbekistan now uses BRV for this. If an old article or calculator lists a duty «equal to N minimum wages», that is outdated wording. Use the current BRV.
How the minimum wage has changed: the dynamics
The minimum wage in Uzbekistan rises every year, usually in several steps. This matters for budgeting: salaries tied to MROT must be indexed along with it. Here are the key points of the recent period.
| Date | MROT, UZS/month | BRV, UZS |
|---|---|---|
| from 1 January 2025 | 1,155,000 | 375,000 |
| from 1 August 2025 | 1,271,000 | 412,000 |
| from 1 September 2026 | 1,360,000 | 440,000 |
The table shows the logic: the state raises the minimum wage in stages to offset inflation. Over eighteen months MROT grew from 1,155,000 to 1,360,000 UZS — nearly 18%. For an employer this is a signal to budget for annual payroll growth rather than treat the minimum as «frozen».
Tie salaries to MROT deliberately
If your staffing table sets salaries «in N MROT», they rise automatically with each minimum-wage increase. That is convenient for indexation, but plan payroll growth in advance — especially before 1 September 2026.
How to calculate the minimum wage for part-time?
The minimum wage is guaranteed only for the full monthly norm of working time. If an employee works part-time, a partial schedule, or joins mid-month, the minimum is calculated pro rata to time actually worked. Here is the logic step by step.
- 1
Determine the monthly norm
Take the monthly norm of working time from the production calendar (number of working days or hours at full rate).
- 2
Count time worked
Record how many days or hours the employee actually worked, based on the time sheet.
- 3
Apply the proportion to MROT
Divide MROT by the monthly norm and multiply by the time worked. The result is the minimum permissible wage for that period.
- 4
Compare with the actual accrual
The accrued wage for the full norm must not be below MROT, and for a partial norm must not be below the calculated pro-rata minimum.
Example: at an MROT of 1,271,000 UZS, an employee on a 0.5 rate who works the month must receive at least 635,500 UZS. An employee on a full rate who works only half the month must likewise receive at least the proportional share. Overtime, allowances and bonuses go on top of this minimum and generally do not count toward «topping up» to MROT.
Where the minimum wage applies in practice
The minimum wage is not only a «salary floor». Several practical things depend on MROT that an employer should keep in mind.
Salary floor
A wage for the full labour norm cannot be below MROT — the main and strictest application.
Guarantees and benefits
A number of labour guarantees and social payments are calculated with reference to the minimum wage.
Inspectorate control
The state labour inspectorate checks compliance with the minimum; underpaying the salary is a violation.
It is important to understand: market salaries in Tashkent and major cities are usually well above MROT. The minimum wage is a legal floor, not a market benchmark. To hire qualified specialists companies pay several times more; MROT only sets the minimum permissible limit for any full rate.
See how to hire and pay employees legally — step by stepMinimum wage and taxes: what to know
A wage at MROT level is taxed just like any other — there is no «minimum» exemption. Personal income tax of 12% is withheld from the accrued amount, and the employer pays a 12% social tax on top of payroll. So even the minimum wage creates a full tax load on the wage fund.
Personal income tax (flat)
withheld from the employee's wage
Social tax
paid by the employer on top of salary
INPS contribution
to the employee's account out of PIT
Let us calculate on the minimum of 1,271,000 UZS: 12% PIT = 152,520 UZS is withheld from the employee (net ~1,118,480 UZS), and the 12% social tax = 152,520 UZS is paid by the company on top. The total cost of such an employee for the employer is about 1,423,520 UZS. For more on the mechanics of withholdings and rates, see our breakdown of payroll taxes and social tax.
What tying to MROT gives you
- A transparent floor — it is clear below what you cannot pay.
- Automatic indexation of salaries tied to the minimum.
- A single reference for labour guarantees and inspections.
- A simple flat 12% PIT on top of any salary.
What to watch out for
- MROT is not BRV — do not measure duties and fines in minimum wages.
- The minimum rises several times a year — track the dates.
- Taxes on the minimum are full — the 12% social tax on top is unavoidable.
- Market salaries are higher — MROT is not a benchmark for competitive hiring.
Related articles
- Payroll taxes in Uzbekistan 2026: rates and wage fund
- Social tax in Uzbekistan 2026: rates of 12% and 25%, deadlines
- Hiring employees in Uzbekistan: legal onboarding
- Taxes in Uzbekistan in 2026: rates, regimes, incentives
Common mistakes with the minimum wage
What to avoid
Confusing MROT with BRV and measuring duties and fines in «minimum wages»; paying less than one MROT for the full labour norm; forgetting the increase from 1 September 2026 and leaving salaries below the new minimum; assuming the minimum wage is tax-exempt; using outdated amounts from old articles. Verify the figures on lex.uz and my.gov.uz — or hand payroll over to us.
Key facts about the minimum wage in Uzbekistan 2026
- MROT now is 1,271,000 UZS/month (from 1 August 2025).
- From 1 September 2026 MROT rises to 1,360,000 UZS (≈ +7%).
- A wage for the full labour norm cannot be below one MROT.
- BRV (412,000 → 440,000 UZS) is a separate indicator for duties and fines — not to be confused with MROT.
- For part-time the minimum is calculated pro rata to time worked.
- The minimum is fully taxed: 12% PIT and 12% social tax on top.
Frequently asked questions
What is the minimum wage in Uzbekistan in 2026?+
MROT is 1,271,000 UZS per month from 1 August 2025, and 1,360,000 UZS from 1 September 2026. A wage for the full monthly labour norm cannot be below one MROT.
How does MROT differ from BRV?+
MROT is the salary floor (1,271,000 → 1,360,000 UZS). BRV is a benchmark for duties, fines and fees (412,000 → 440,000 UZS). They are different indicators and must not be confused.
By how much does the minimum wage rise from 1 September 2026?+
MROT rises from 1,271,000 to 1,360,000 UZS — about 7%. The basis is the Presidential Decree on increasing wages, pensions, stipends and benefits of 23 June 2026.
Can you pay an employee less than the minimum wage?+
No. For the full norm worked, the wage cannot be below MROT. For a part-time rate or partial month the minimum is calculated pro rata to time worked.
Are taxes calculated on the minimum wage?+
Yes, in full: 12% PIT is withheld from the employee and 12% social tax is paid by the employer on top. There is no «minimum» exemption.
Where does the minimum wage apply besides the salary?+
Primarily as the salary floor for the full labour norm. A number of labour guarantees reference MROT; the labour inspectorate enforces compliance with the minimum.
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Who we are and why you can trust us
Yaroslav Kolesov
Partner, Accounting & Tax practice
DipIFR, CPA Uz, ACCA Affiliate · chief accountant, 15+ years in international companies
BizReg (Ustores LLC, Tashkent) helps foreigners set up companies in Uzbekistan turnkey — registration, legal address, bank account and accounting. 1000+ registrations over 15 years.
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