Annual Reporting for 2026 in Uzbekistan: Deadlines of 15 February, 1 March and 1 May — Who Files What

As of November 2026, Uzbekistan has no single deadline for annual reporting. For 2026, a tax agent for personal income tax (PIT) and social tax, and a turnover tax payer, file annual returns by 15 February 2027; annual financial statements under national standards, and annual corporate profit tax and corporate property tax returns, are due by 1 March 2027; financial statements under IFRS are due by 1 May 2027. 15 February and 1 March 2027 are Mondays; 1 May 2027 is a Saturday. The 2027 tax policy law had not been adopted as of November 2026, so every deadline below follows the rules in force today.

In short

• Three dates, not one. 15 February: PIT, social tax and turnover tax. 1 March: financial statements under national accounting standards (NAS), profit tax, corporate property tax. 1 May: IFRS statements.
• Financial statements are annual. The requirement to file them quarterly with the tax and statistics authorities was abolished from 1 January 2023 (Presidential Resolution PP-419 of 10.11.2022, para. 1); the Regulation approved by Order No. 181 of the Ministry of Economy and Finance (registration No. 3567), in force since 1 January 2025, sets deadlines for annual statements only.
• Weekend rollover applies to tax deadlines only. If the last day of a tax deadline is a weekend or public holiday, the deadline ends on the next working day (Tax Code, art. 5, part 8). 15 February and 1 March 2027 are Mondays. 1 May 2027 is a Saturday, but there is no rollover rule for IFRS statements: file by Friday, 30 April.
• Electronic filing. Legal entities and sole proprietors file tax returns as electronic documents (Tax Code, art. 82, part 3), through the taxpayer's personal account (art. 56).
• Audit and publication are not for everyone. Mandatory annual audit applies to a defined list of organisations (Law ZRU-677, art. 35); joint-stock companies, banks, insurers and certain others must publish their statements.
• Late filing costs money. For a late tax return, an official is fined 10 BCU (UZS 4,400,000); if the late return is a micro-firm's or small enterprise's, the fine is 3 BCU (UZS 1,320,000) (Administrative Offences Code, art. 175, parts 2–3).

No single deadline: what is filed and when

The basic calculation unit (BCU) is UZS 440,000 (Presidential Decree UP-115, from 1 September 2026).

All deadlines for the year are in the deadline calendar reference (Russian only).

What is due by 15 February 2027

PIT and social tax. Tax agents file PIT returns monthly by the 15th and, for the year, by 15 February of the following year (art. 389, part 1, item 2); the social tax deadline is the same (art. 407, part 4). The tax is paid no later than the filing deadline (art. 390, part 1; art. 407, part 5).

Turnover tax. The monthly return is due by the 15th of the next month, the annual one by 15 February (art. 470, part 3). The monthly reporting period has applied since 1 January 2022; before that it was a quarter. Payment is due no later than the filing deadline (art. 470, part 5). The deadline is the same for everyone; for sole proprietors and self-employed people paid through payment organisations or by legal entities, tax agents file (art. 470, part 4).

What is due by 1 March 2027

Profit tax. The annual return is due by 1 March of the year following the tax period (art. 339, part 5, item 2). No separate return is filed for the fourth quarter: the annual return replaces it. Payment is due no later than the filing deadline (art. 340, part 1); advance payments apply only if total income for the previous year exceeded UZS 20 billion (art. 340, part 2).

Corporate property tax. Once a year, by 1 March, at the place of tax registration (art. 417, part 2); real estate outside that place is reported where it is located (art. 417, part 3). The certificate used to calculate advance payments for the new year is due by 20 January (art. 417, part 5).

Financial statements under national standards. The annual set consists of the balance sheet, the statement of financial results, the statement of equity, the cash flow statement and notes; micro-firms and small enterprises file the balance sheet and the statement of financial results (paras. 9–10 of the Regulation). The deadline is 1 March 2027 (para. 7). The reporting period is the calendar year (Accounting Law, art. 24). Quarterly financial statements have not been filed with the tax and statistics authorities since 1 January 2023: that requirement was abolished by Presidential Resolution PP-419 of 10.11.2022 (para. 1), and Regulation No. 181 sets deadlines for annual statements only. Art. 25 of the Accounting Law on lex.uz still contains the word "quarterly". Regulation No. 181 does not apply to budget and insurance organisations, commercial banks and non-bank credit institutions — they follow their own rules.

By 1 May 2027: IFRS

Organisations that prepare annual statements under international standards file them by 1 May of the year following the reporting year (para. 7 of the Regulation). They do not file statements under national standards (para. 12), so the 1 March date does not apply to their financial statements.

Land and water tax

Corporate land tax is filed for the current year, not for 2026: for non-agricultural land by 20 January 2027, for agricultural land by 1 May 2027 (art. 431, part 1). Water tax: by 1 March; agricultural enterprises by 15 December (art. 447, part 3).

Individuals and sole proprietors: declaration of total annual income

Individuals with art. 393 income not taxed at source file the declaration of total annual income at their place of permanent residence by 1 April of the following year (art. 397, part 1); the tax is paid by 1 June (art. 398, part 1). Since 1 January 2026, sole proprietors cannot choose to pay by declaration instead of turnover tax: that right remains with members of family entrepreneurship and "Hunarmand" craftsmen (art. 385, part 3, as amended by Law ZRU-1108). They notify the tax authority of their chosen regime by 25 January (art. 385, part 4, item 2) and file a preliminary declaration by 1 February (art. 397, part 5, item 2).

The weekend rule: how deadlines roll over

If the last day of a deadline set by tax legislation falls on a weekend or a non-working public holiday, the deadline ends on the next working day (Tax Code, art. 5, part 8). An action may be done until 24:00 on the last day, and documents handed to a communications organisation before 24:00 count as filed on time (parts 9–10). A deadline counted in days is counted in working days unless calendar days are specified (part 7).

Two caveats. Article 5 of the Tax Code covers only deadlines under tax legislation. There is no rollover rule for financial statements: neither Regulation No. 181, nor the Law "On Accounting", nor chapter 11 of the Civil Code contains one. So do not treat the IFRS deadline as rolled over — it is safer to file by Friday, 30 April 2027. Also, as of November 2026 we have not verified any acts moving working and non-working days in 2027 — check them before filing.

Where and how to file

Legal entities and sole proprietors file tax returns with the tax authority at their place of registration as electronic documents (Tax Code, art. 82, part 3); large taxpayers file with the Interregional Inspectorate (part 4). Legal entities and sole proprietors exchange documents with the tax authorities only through the taxpayer's personal account on the tax committee's website, with login by electronic digital signature (art. 56); electronic services: my.soliq.uz. The tax authority may not refuse a return submitted in the prescribed form (art. 82, part 9).

Financial statements go to the tax authorities, to owners under the constituent documents, to statistics bodies and to other bodies (Accounting Law, art. 25).

An error that understated the tax must be corrected with an amended return (art. 83, part 1). Filed after the payment deadline, it relieves the taxpayer of liability if it is filed before the taxpayer learns that the tax authority found the understatement or ordered a tax audit, and the missing tax with penalties is paid beforehand (part 5).

Audit and publication of statements

Who must be audited. Mandatory annual audit applies to joint-stock companies, banks and other credit institutions, insurers, agricultural cooperatives, investment and other funds pooling money of legal entities and individuals and their trust managers, charitable, public and other funds (except public funds with no turnover on bank accounts during a calendar year), entities with a state share in their charter capital, exchanges, and commercial organisations that meet two of three conditions at year-end: balance-sheet assets above 100,000 BCU, revenue above 200,000 BCU, average headcount above 100 (Law ZRU-677, art. 35, part 1). The law does not say directly which BCU applies to data as of 31 December 2026; at a BCU of UZS 440,000 the orders of magnitude are UZS 44 billion and UZS 88 billion — confirm the calculation with an auditor.

Deadline. A copy of the audit opinion goes to the tax authorities within 15 days after the audit, but no later than 15 June of the year following the reporting year (art. 35). Evasion means no audit of the annual statements by 15 June and no opinion.

Who publishes. Joint-stock companies, insurers, banks, public funds and other organisations required by law must publish annual financial statements with the audit opinion no later than two weeks before the annual general meeting (Accounting Law, art. 26). For an LLC this article contains no publication duty; annual statements are open to banks, exchanges, investors and creditors as provided by law. The rules we reviewed set no separate deadlines for companies with foreign participation.

Meeting. The ordinary general meeting of an LLC is held no later than six months after the end of the financial year (Law ZRU-1137, art. 32, part 2); for joint-stock companies, under art. 58, part 4 of the Law on Joint-Stock Companies.

Liability for late filing

The Tax Code does not set the fine itself: for a late tax return, the official of a legal-entity taxpayer or an individual taxpayer bears administrative liability (Tax Code, art. 220). The amount is in the Administrative Offences Code, art. 175 (as amended by Law ZRU-1108, from 1 January 2026): citizens 1 BCU (UZS 440,000), officials 10 BCU (UZS 4,400,000), except for micro-firms and small enterprises; a late return by a micro-firm or small enterprise — 3 BCU (UZS 1,320,000) (parts 2–3). If several returns for different taxes are late within one calendar month, a single fine applies (part 8).

Related rules:

• Failure to perform duties under the accounting law, including the accuracy of statements and inventory counts: officials are fined 3 to 7 BCU (UZS 1,320,000–3,080,000), and 7 to 10 BCU for a repeat offence (Administrative Offences Code, art. 175¹).
• Evasion of mandatory audit: officials are fined 5 to 10 BCU (UZS 2,200,000–4,400,000) (art. 179¹); if the audit is still not done by year-end after the penalty, the organisation itself pays 100 BCU (UZS 44,000,000), and the audit is still required (Law ZRU-677, art. 35).

The Russian text of the Administrative Offences Code on lex.uz reflecting the 2026 amendments is an unofficial translation; the amounts here were checked against the Uzbek text of arts. 175, 175¹ and 179¹.

Preparation checklist: January and February 2027

Common mistakes

• Waiting for a "single 15 February deadline". NAS financial statements, profit tax and property tax are due by 1 March, IFRS by 1 May.
• Relying on old dates. "25 March" and "15 February" for financial statements were deadlines under the former Regulation, which is no longer in force; Order No. 181 applies.
• Relying on the old exemption. Turnover tax payers at a fixed rate were exempt from filing annual financial statements with the tax authorities only until 1 January 2026 (PP-419, para. 1, as amended by PP-455).
• Counting days as calendar days. "30 days" in the Tax Code means working days (art. 5, part 7), so the material benefit certificate (art. 389, part 1, item 1) falls in February: by our count, with a five-day week and 1 January as the only holiday, by Friday, 12 February 2027; acts moving days in 2027 could shift the date.
• Not filing when the figures are zero. A sole proprietor on the general regime files regardless of any taxable object (art. 362, part 3). Budget and non-state non-profit organisations with no total income need not file a profit tax return (art. 339, part 6); we found no such exception for others.

How Pactum helps

• We build a 2027 reporting calendar for your company or sole proprietorship: which reports apply, which dates, and which may fall on a day off.
• We check that your tax regime for next year is right and move you to a suitable one — choice of taxation system from UZS 1,000,000.
• We check whether the company falls under mandatory audit and publication of statements, and prepare documents for the tax authorities and the shareholders' meeting.
• We support a tax inspection if a request arrives after filing or a tax audit is ordered — from UZS 4,000,000.

We set the price of preparing and filing annual reports after reviewing your situation: there is no ready price for it in our catalogue. The tax authority decides on the return and any inspection; we do not promise any result. More on the tax compliance page, on inspections on the tax inspection page, or at a legal consultation: 60 minutes, UZS 300,000, credited toward the cost of the service. Phone +998 78 113 81 01, Telegram, info@pactum.uz, office: Tashkent, Afrosiyob St., 21.

Frequently asked questions

When is the annual report for 2026 due?

There is no single deadline: by 15 February 2027 — PIT, social tax and turnover tax; by 1 March 2027 — NAS statements, profit tax, property tax; by 1 May 2027 — IFRS.

By what date are financial statements filed?

By 1 March of the following year if prepared under national standards, and by 1 May if under IFRS (para. 7 of Regulation No. 181). For 2026 these are 1 March 2027 and 1 May 2027.

Are financial statements filed quarterly?

No: the requirement to file financial statements quarterly with the tax and statistics authorities was abolished from 1 January 2023 (PP-419, para. 1), and Regulation No. 181 sets a deadline only for annual statements. Quarterly profit tax returns remain: by 20 April, 20 July and 20 October (art. 339, part 5, item 1).

When is the annual profit tax return due?

No later than 1 March of the year following the tax period, that is, by 1 March 2027 (Tax Code, art. 339, part 5, item 2).

What happens if 1 May 2027 is a Saturday?

For a tax return due on 1 May (e.g. land tax on agricultural land), the deadline rolls over to Monday, 3 May 2027, if Saturday is a day off (Tax Code, art. 5, part 8). For IFRS statements there is no rollover rule in Regulation No. 181, the Accounting Law or the Civil Code, so file by Friday, 30 April 2027.

Does a sole proprietor need an annual return if there was no income?

Yes, a sole proprietor on the general regime files regardless of taxable objects (Tax Code, art. 362, part 3), the annual return by 1 March. A turnover tax payer files the annual return by 15 February.

Does a company with a foreign shareholder report separately?

No: it files the same reports on the same dates; in the rules we reviewed there are no separate deadlines for such companies. Income payments to a non-resident are a separate tax agent report due by the 20th of the next month (art. 355, part 1).

Sources

• Tax Code of the Republic of Uzbekistan (arts. 5, 56, 82, 83, 220, 339, 340, 362, 385, 389, 397, 398, 407, 417, 431, 447, 470)
• Regulation on deadlines for submitting financial reports and their composition and content (Order No. 181 of the Ministry of Economy and Finance, reg. No. 3567 of 04.11.2024; in Uzbek)
• Law "On Accounting" (new version, ZRU-404), arts. 22–26
• Presidential Resolution PP-419 of 10.11.2022, para. 1 — quarterly financial statements abolished (in Uzbek)
• Civil Code, chapter 11 "Calculation of time limits"
• Law ZRU-677 "On Audit Activity", art. 35
• Code of Administrative Responsibility, arts. 175, 175¹, 179¹
• Law "On Limited Liability Companies" (ZRU-1137), art. 32
• Law "On Joint-Stock Companies and Protection of Shareholders' Rights", art. 58
• Presidential Decree UP-115 of 23.06.2026 — BCU UZS 440,000
• Electronic tax services — my.soliq.uz