Uzbekistan tax calendar 2026
The table below lists the deadlines that fall in 2026 for the main taxes: VAT, turnover tax, profit tax (including monthly advances), personal income tax and social tax. Deadlines are calculated from the Tax Code articles and moved from Saturdays and Sundays to the next working day.
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- Centa AI editorial team · Centa AI product and content teamWrites the guides and product pages. Rates and deadlines are checked against the Tax Code text stored from LexUZ; feature statuses come from one list in the product code.
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- Tax Code edition
- Oct 21, 2026 · lex.uz
Every rule was checked against the Tax Code text on LexUZ, edition of Oct 21, 2026 (lex.uz). A deadline on a Saturday or Sunday moves to the next working day (Art. 5, 86). Official public holidays are not loaded into this table: a deadline on a holiday also moves to the next working day — check the holiday calendar.
| Due | Tax | Period | What | Who it applies to | Legal basis |
|---|---|---|---|---|---|
| Personal income tax (tax agent) | December 2025 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | December 2025 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| VAT | December 2025 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | January 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
moved from Feb 15, 2026 | Personal income tax (tax agent) | January 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 |
moved from Feb 15, 2026 | Personal income tax (tax agent) | 2025 year | Report | Employers as tax agents (Art. 389) | Art. 389 |
moved from Feb 15, 2026 | Social tax | January 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 |
moved from Feb 15, 2026 | Social tax | 2025 year | Report | Employers (Art. 407) | Art. 407 |
moved from Feb 15, 2026 | Turnover tax | January 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 |
moved from Feb 15, 2026 | Turnover tax | 2025 year | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 470 |
| VAT | January 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | February 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
moved from Mar 1, 2026 | Profit tax | 2025 year | Report & payment | Profit-tax payers | Art. 339 |
moved from Mar 15, 2026 | Personal income tax (tax agent) | February 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 |
moved from Mar 15, 2026 | Social tax | February 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 |
moved from Mar 15, 2026 | Turnover tax | February 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 |
| VAT | February 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | March 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | March 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | March 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | March 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| Profit tax | Q1 2026 | Report & payment | Profit-tax payers | Art. 338, Art. 339 | |
| VAT | March 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | April 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | April 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | April 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | April 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| VAT | April 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
moved from May 23, 2026 | Profit tax advance payment | May 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 |
| Personal income tax (tax agent) | May 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | May 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | May 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
moved from Jun 20, 2026 | VAT | May 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 |
| Profit tax advance payment | June 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | June 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | June 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | June 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| Profit tax | Q2 2026 | Report & payment | Profit-tax payers | Art. 338, Art. 339 | |
| VAT | June 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | July 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
moved from Aug 15, 2026 | Personal income tax (tax agent) | July 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 |
moved from Aug 15, 2026 | Social tax | July 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 |
moved from Aug 15, 2026 | Turnover tax | July 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 |
| VAT | July 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
moved from Aug 23, 2026 | Profit tax advance payment | August 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 |
| Personal income tax (tax agent) | August 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | August 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | August 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
moved from Sep 20, 2026 | VAT | August 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 |
| Profit tax advance payment | September 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | September 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | September 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | September 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| Profit tax | Q3 2026 | Report & payment | Profit-tax payers | Art. 338, Art. 339 | |
| VAT | September 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | October 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
moved from Nov 15, 2026 | Personal income tax (tax agent) | October 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 |
moved from Nov 15, 2026 | Social tax | October 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 |
moved from Nov 15, 2026 | Turnover tax | October 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 |
| VAT | October 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | November 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | November 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | November 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | November 2026 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
moved from Dec 20, 2026 | VAT | November 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 |
| Profit tax advance payment | December 2026 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 |
Note: these are the Code’s general rules. Some categories (budget organizations, consolidated groups, non-residents) have their own rules.
The rules behind the table
The live calendar for the next 12 months is on the Uzbekistan tax calendar page; your company’s own deadlines are kept by the accounting software.
Sources
This material is for reference and is not tax or legal advice. Rules are quoted from the Tax Code text on LexUZ; check how they apply to your company.