The Uzbekistan reporting calendar for 2026 rests on a few anchor dates: the 15th for the PIT and social tax return and turnover tax, the 20th for monthly VAT and quarterly profit tax, and 15 February and 1 March for annual returns and financial statements. If a deadline falls on a weekend or a non-working public holiday, it moves to the next working day. Below is a summary table of deadlines under the Tax Code, the annual dates for 2026 and what to keep in mind for statistical reports.
Uzbekistan reporting calendar 2026: summary table
| Tax / report | Frequency | Filing deadline | Payment deadline |
|---|---|---|---|
| VAT | Monthly | By the 20th of the following month | No later than the filing deadline |
| PIT (tax agent) | Monthly + annual | By the 15th of the following month; annual by 15 February | With each payment of income, no later than the filing deadline |
| Social tax | Monthly + annual | By the 15th of the following month; annual by 15 February | Monthly, no later than the filing deadline |
| Profit tax | Quarterly + annual | By the 20th of the month after the quarter; annual by 1 March | No later than the filing deadline; if prior-year income exceeds UZS 20 billion, monthly advances by the 23rd |
| Turnover tax | Monthly + annual | By the 15th of the following month; annual by 15 February | No later than the filing deadline |
| Property tax (legal entities) | Annual + advances | Statement of the tax amount by 20 January; annual return by 1 March | Advances: 1/12 by the 10th of each month (January by 20 January); turnover tax payers pay 1/4 by the 20th of the third month of each quarter |
| Land tax (legal entities, non-agricultural land) | Annual | By 20 January of the current year | 1/12 by the 10th of each month (January by 20 January); turnover tax payers pay 1/4 by the 20th of the third month of each quarter |
| Annual financial statements (national standards) | Annual | No later than 1 March of the following year | — |
| IFRS financial statements | Annual | No later than 1 May of the following year | — |
Turnover tax applies to legal entities whose total annual income stays below the threshold: UZS 1 billion until 1 June 2026, and 12,000 BCU (about UZS 5 billion, Decree UP-100) from 1 June 2026; the base rate is 4%. For a detailed comparison of the regimes, see turnover tax vs VAT.
Annual dates in 2026
- 20 January 2026 — statement of the property tax amount for the current year, land tax return for non-agricultural land, VAT for December 2025.
- 15 February 2026 (a Sunday, so in practice 16 February) — annual PIT and social tax returns for 2025, annual turnover tax return.
- 1 March 2026 (a Sunday, so in practice 2 March) — annual profit tax return, annual property tax return, annual financial statements under national standards for 2025.
- 20 April, 20 July, 20 October 2026 — quarterly profit tax returns for Q1, the half-year and nine months.
- 1 May 2026 — IFRS financial statements for 2025 (for entities required to prepare them).
The monthly deadlines, the 15th and the 20th, repeat every month. For the end of 2026: October reports are due by 15 and 20 November, November reports by 15 and 20 December, and December and full-year reports between January and March 2027.
What if a deadline falls on a weekend
Under Article 5 of the Tax Code, if the last day of a period falls on a day off or a non-working day, the period ends on the next working day. An action can be completed until 24:00 on the last day. A 2026 example: the deadline for one statistical form, 25 January, fell on a Sunday and moved to 26 January.
Practical tip
Do not plan to file on the last day: if a digital signature or the portal fails, the deadline does not move. Filing 2–3 working days early is the safe option. Remember public holidays too: non-working days (for example Navruz and religious holidays) also shift deadlines.
Statistical reporting
The set of statistical forms depends on the type of activity, company size and the Statistics Agency's sample, so there is no single calendar for everyone. Reports are filed electronically through the "Interactive services" section of stat.uz, where you can check the list of forms for your organisation. For reference, in January 2026 the monthly form "12 korxona" was due by 5 January, the quarterly labour report "4 mehnat" by 6 January, and the sample forms for small and micro businesses "4-kb" for Q4 2025 by 5 January. The list can grow during the year, so check it regularly.
Consequences of missing deadlines
- Late filing — a fine under the Tax Code; if tax or financial statements are not filed within 10 days after the deadline, the tax authority may suspend operations on the company's bank accounts.
- Late payment — late-payment interest for each day of delay.
- Repeat violations — higher sanctions and more attention from the tax authority when selecting companies for inspection.
Exact amounts depend on the type of violation and length of delay, so assess the risk against the current edition of the Code. We cover how to reduce inspection risk in our article on preparing for a tax inspection.
How not to miss deadlines
- Build your own calendar: which taxes you pay and which statistical forms your company is sampled for.
- Separate filing from payment deadlines: PIT payment is tied to the salary payment date, not to the 15th.
- Watch the turnover tax threshold (12,000 BCU, about UZS 5 billion, from 1 June 2026): once exceeded, you switch to VAT and profit tax from the date it is exceeded.
- Reconcile your personal account in the taxpayer's online cabinet after each payment.
WealthWise handles tax reporting in Uzbekistan and financial statements as part of accounting outsourcing: we keep a calendar for each client and prepare and file reports ahead of time. Plans start from 3,890,000 UZS per month — see pricing, or reach us via contacts.
Frequently asked questions
When is the VAT return due in 2026?
Monthly, no later than the 20th of the month following the reporting month. Payment is due by the same date.
When are the 2025 annual financial statements due?
Under national accounting standards, no later than 1 March 2026 (a Sunday in 2026, so in practice 2 March). Under IFRS, no later than 1 May 2026.
How often is the turnover tax return filed?
The reporting period is a month: the return is due by the 15th of the following month and the annual return by 15 February. Payment is due by the filing deadline.
Does a deadline move if it falls on a Saturday or Sunday?
Yes, if that day is a recognised day off or non-working day: the deadline moves to the next working day (Article 5 of the Tax Code).
Do small businesses have to file statistical reports?
Often, yes: small and micro businesses are included in sample surveys. The list of forms for your organisation is shown in the "Interactive services" section of stat.uz.
This information is current as of 2026. Reporting deadlines and forms may change — check the current edition of the Tax Code or consult a specialist before filing.