juris.hq
ComplianceUpdated 30.08.2026

What is the penalty for tax evasion in Uzbekistan?

Short answer

Administrative fines in multiples of the BCV, scaling with the amount evaded.

15–30×Deliberate evasion — 15–25× BCV on a citizen, 25–30× on an official (Admin. Liability Code, Art. 174 — lex.uz ↗)
50–100×Significant amounts — where the evaded amount is 100–600× BCV, the bands rise to 30–50× and 50–100× (Admin. Liability Code, Art. 174 — lex.uz ↗)
5–10×Income declarations — evading or falsifying one (Admin. Liability Code, Art. 174 — lex.uz ↗)
What the law provides

Deliberate evasion sits in the Code of Administrative Liability, on the person rather than the company: fifteen to twenty-five times the base calculation value for a citizen and twenty-five to thirty for an official, rising to thirty–fifty and fifty–one hundred where the amount is significant — defined as one hundred to six hundred times the BCV. (Admin. Liability Code, Art. 174 — lex.uz ↗)

This is a different instrument from the Tax Code’s own fines on the company — the 20 per cent for an understated base, the interest for late payment — which apply on their own terms. (Tax Code, Arts. 223–224 — lex.uz ↗)

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Part of the answer bank — 195 questions, each cited to the article it rests on.