Overdue deadlines may result in the freezing of bank accounts in accordance with applicable legislation.
Key filing and payment deadlines for legal entities in Uzbekistan in 2026. The return and the payment are due on the same date unless stated otherwise.
| Due date | Tax / obligation | What is due | Who |
|---|---|---|---|
| Monthly | |||
| 10th | Excise tax | Return and payment for the previous month | Producers and importers of excisable goods |
| 10th | Property tax and land tax (non-agricultural land) | Monthly advance of 1/12 of the annual amount | Entities not paying turnover tax |
| 15th | Personal income tax (PIT) and social tax | Return and payment for the previous month | All employers |
| 15th | Individual pension contributions (INPS) | Registers and contributions for the previous month | All employers |
| 15th | Turnover tax | Return and payment for the previous month | Turnover tax payers |
| 20th | VAT (including VAT as a tax agent) | Return and payment for the previous month | VAT payers and tax agents |
| 20th | Withholding tax on non-residents, dividends and interest | Tax agent report for the previous month | Tax agents |
| 20th | Subsoil use tax | Return and payment for the previous month | Subsoil users |
| 20th | Water use tax | Monthly advance of 1/12 of the annual amount | Entities not paying turnover tax, annual tax above 200 BCV |
| 23rd | Corporate income tax (CIT) | Monthly advance payment for the current month | Entities with prior-year income above UZS 20 billion |
| Quarterly | |||
| 20 March, June, September, December | Property, land and water use taxes | Quarterly advance of 1/4 of the annual amount | Turnover tax payers and other entities paying quarterly |
| 20 April, July, October | Corporate income tax (CIT) | Quarterly return and payment for the previous quarter | CIT payers |
| Annual | |||
| 1 March | Corporate income tax (CIT) | Annual return and final payment for the previous year | CIT payers |
If a deadline falls on a weekend or public holiday, it moves to the next business day. This calendar is a general guide and is not tax advice.