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The key tax deadlines for 2026. A date that falls on a weekend moves to the next working day.
| Date | Who files | Months | Next deadline |
|---|---|---|---|
15 | Personal income & social tax File the calculation and pay the tax for the previous month. All employers | Monthly | 21 days left |
15 | Turnover tax From 2026 the reporting period is monthly. File and pay for the previous month. Turnover-tax payers | Monthly | 21 days left |
20 | VAT return and payment File the VAT return and pay the tax for the previous month. VAT payers | Monthly | 26 days left |
20 | Corporate income tax: quarter end Quarterly corporate income tax calculation. CIT payers | Jan, Apr, Jul, Oct | 26 days left |
23 | CIT advance payment The advance payment for the current month. CIT payers | Monthly | 29 days left |
25 | Quarterly financial statements Balance sheet and income statement. LLCs and other legal entities | Apr, Jul, Oct | 31 days left |
15 | Income & social tax: annual The annual report for the previous year. All employers | Feb | 144 days left |
15 | Statutory audit opinion The statutory audit for the previous year must be finished by this date. Companies subject to statutory audit | Jun | 264 days left |
If a date falls on a weekend or public holiday, the deadline moves to the next working day. Check soliq.uz for official information.
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