Uzbekistan Tax Filing Guide 2026

Overview — Tax Filing in Uzbekistan

The State Tax Committee operates a comprehensive online tax administration system (my.soliq.uz) for all tax filings, payments, and compliance management. Taxpayers register on the portal, obtain a Taxpayer Identification Number (TIN), and file all returns electronically. The system covers income tax (personal and corporate), VAT, social tax, property tax, and land tax. Uzbekistan has made significant progress in digitalising tax administration, with mandatory electronic filing for all registered taxpayers. The portal allows taxpayers to view their tax history, make payments, submit applications, and communicate with tax inspectors.

Taxpayer Identification Number (TIN)

A TIN is mandatory for all taxpayers in Uzbekistan — individuals, companies, and other entities. The TIN is a 10-digit number issued by the State Tax Committee. To obtain a TIN, register on the my.soliq.uz portal with valid identification (passport for individuals, registration certificate for companies). A TIN is required for many transactions including opening a bank account, registering property, importing/exporting goods, obtaining a business licence, and executing notarised documents. Foreign nationals working in Uzbekistan must obtain a TIN within 30 days of starting work.

Filing Deadlines

Different taxpayers have different filing deadlines in Uzbekistan:

• Individuals (IIT) — annual return by 1 April of the following year
• Companies (CIT) — annual return by 1 April of the following year
• VAT — quarterly return within 20 days after quarter end
• Social tax — monthly return by the 10th of the following month
• Property tax — quarterly return within 20 days after quarter end (companies)
• PAYE (IIT withholding) — monthly report by the 10th of the following month

Late filing attracts a penalty of 10% of the assessed tax for the first month and 5% for each subsequent month, capped at 50% of the tax due. Interest on late payment accrues at the Central Bank refinancing rate.

Self-Assessment & Quarterly Advance Payments

Companies must estimate their annual CIT liability and pay quarterly advance payments:

• Quarter 1 — due 20 April (25% of estimated annual tax)
• Quarter 2 — due 20 July (25% of estimated annual tax)
• Quarter 3 — due 20 October (25% of estimated annual tax)
• Quarter 4 — due 20 January (25% of estimated annual tax)

If actual tax exceeds total advance payments, the balance is due with the annual return. If advances exceed actual tax, a refund may be claimed or offset against future liabilities. Underpayment of advances attracts interest at the central bank refinancing rate.

Online Portal (my.soliq.uz)

The State Tax Committee's online portal provides comprehensive functionality:

• Register for TIN and tax types
• File annual and periodic returns
• Make tax payments (via bank transfer or card)
• View tax history and compliance status
• Request tax clearance certificates
• Submit applications for treaty relief
• Track refund applications
• Generate tax reports and certificates

Taxpayers can access the portal at my.soliq.uz. Registration requires a valid email address and passport or TIN. The system is available in Uzbek, Russian, and English.

Penalties & Enforcement

The State Tax Committee has broad enforcement powers. Key penalties include:

• Late filing — 10% of tax for first month, 5% per subsequent month (max 50%)
• Late payment — interest at the central bank refinancing rate
• Failure to maintain records — up to 50 times the minimum wage
• Tax evasion — 50-100% penalty on evaded tax plus potential criminal prosecution
• Failure to register for tax — fine of 10-50 times the minimum wage plus back taxes

The Tax Committee may freeze bank accounts, seize assets, and initiate criminal proceedings for serious non-compliance. Tax clearance certificates are required for many business transactions and may be denied to non-compliant taxpayers.

FAQs

Can I file my tax return manually or is it mandatory to file online?

All tax returns must be filed electronically through the my.soliq.uz portal since 2023. Manual filing is no longer accepted except in exceptional circumstances with the Tax Committee's permission.

What records do I need to keep?

Taxpayers must maintain records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers. The Tax Committee may conduct audits at any time.

How long does it take to get a tax clearance certificate?

If all returns are filed and taxes paid, a tax clearance certificate can be obtained through the my.soliq.uz portal typically within 1-3 business days.

Disclaimer

This guide provides general information about Uzbek tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Uzbek tax advisor or the State Tax Committee for advice specific to your situation. InvestmentKit does not provide tax advice.