Taxes2 min read · Updated 27.08.2026
Uzbekistan tax calendar: every filing, every deadline, and what late costs
Written by the juris.hq team
The people who file this paperwork — five years of foreign-owned incorporations.
Every return an Uzbek company owes in a year, when it is due, and what being late actually costs. Two tables and four things worth knowing.
The year
Every filing an Uzbek company owes
Which rows apply depends on the tax regime. Bold rows are annual.
| Filing | Period | Deadline | Payment |
|---|---|---|---|
| VAT | month | 20th of the following month | with the return |
| Profit tax | quarter | 20th of the month after the quarter | advances by the 23rd monthly |
| Profit tax — annual | year | 1 March | with the return |
| Personal income tax | month | 15th of the following month | with the return |
| Personal income tax — annual | year | 15 February | — |
| Employer notification | year | 25 January | — |
| Social tax | month | 15th of the following month | with the return |
| Social tax — annual | year | 15 February | — |
| Turnover tax | month | 15th of the following month | with the return |
| Turnover tax — annual | year | 15 February | — |
Which rows apply depends on your tax regime. The dates do not move for anybody.
What being late costs
What being late costs
Fines are multiples of the base calculation value — 412,000 UZS today — so they move when it does.
| What went wrong | Penalty | Source |
|---|---|---|
| Filing and records | ||
| Tax return filed late — microfirm or small enterprise | 3× BCV$981,236,000 UZS | Admin. Liability Code Art. 175 |
| Tax return filed late — larger company, on the official | 10× BCV$3274,120,000 UZS | Admin. Liability Code Art. 175 |
| No records, or records that understate the tax | 3× BCV$981,236,000 UZS | Admin. Liability Code Art. 175 |
| No corrected return after a desk audit | 3× BCV$981,236,000 UZS | Admin. Liability Code Art. 175 |
| Payment order not lodged with the bank | 5× BCV$1632,060,000 UZS | Admin. Liability Code Art. 175 |
| Understating or underpaying | ||
| Tax base concealed or understated | 20% + the tax | Tax Code Art. 223 |
| Tax underpaid through miscalculation | 20% | Tax Code Art. 224 |
| VAT invoiced by a supplier who is not VAT-registered | 20% + the VAT | Tax Code Art. 225 |
| Registered as a VAT payer late | 5% of income, min 5,000,000 UZS | Tax Code Art. 219 |
| Paying late | ||
| Interest, every calendar day until it is paid | 14% ÷ 300 / day | Tax Code Art. 110 |
Interest on 10,000,000 UZS of tax, paid late
At the Central Bank refinancing rate in force, 14% — published here, and it moves by Bank decision.
| Days late | Interest | Of the tax |
|---|---|---|
| 30 | $11140,000 UZS | 1.4% |
| 90 | $33420,000 UZS | 4.2% |
| 180 | $67840,000 UZS | 8.4% |
| 365 | $1351,703,333 UZS | 17.0% |
Filing and paying are penalised separately. On time and unpaid costs interest; late and paid costs the fine; both costs both.
Four things the table does not say
- Profit tax is filed quarterly and paid monthly. Advances run by the 23rd of every month in between. Pay it quarterly and you are late eight times a year without ever missing a return.
- 25 January is the first thing due — the employer notification, and the annual most often missed, because it arrives before anyone is thinking about year-end.
- February is the heaviest month. Three annuals land on the 15th while January’s monthly returns are still due on the 15th and the 20th. Worth knowing before agreeing an accounting fee in December.
- The fine is not the risk. At microfirm rates a late return costs about the price of a dinner. Persistent lateness attracts a desk audit, and the tax authority can suspend operations on the company’s bank accounts for ten days on its own decision.
Filing it
Everything goes through the taxpayer’s electronic cabinet, in Uzbek or Russian, on Uzbek accounting standards. There is no English route. Keeping your own books is lawful and nothing requires a licensed accountant — it means working in the original language against a calendar that will not remind you in yours.
This article is the process we sell.
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