Uzbekistan tax calendar
Below are the filing and payment deadlines for Uzbekistan’s main taxes over the next 12 months, calculated from the Tax Code: VAT by the 20th of the following month; turnover tax, personal income tax and social tax by the 15th; profit tax by the 20th of the month after each quarter and by 1 March for the year. Every rule is checked against the article text on LexUZ.
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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 |
|---|---|---|---|---|---|
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 | |
| Personal income tax (tax agent) | December 2026 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | December 2026 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| VAT | December 2026 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
moved from Jan 23, 2027 | Profit tax advance payment | January 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 |
| Personal income tax (tax agent) | January 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Personal income tax (tax agent) | 2026 year | Report | Employers as tax agents (Art. 389) | Art. 389 | |
| Social tax | January 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Social tax | 2026 year | Report | Employers (Art. 407) | Art. 407 | |
| Turnover tax | January 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| Turnover tax | 2026 year | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 470 | |
moved from Feb 20, 2027 | VAT | January 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 |
| Profit tax advance payment | February 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Profit tax | 2026 year | Report & payment | Profit-tax payers | Art. 339 | |
| Personal income tax (tax agent) | February 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | February 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | February 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
moved from Mar 20, 2027 | VAT | February 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 |
| Profit tax advance payment | March 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | March 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | March 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | March 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| Profit tax | Q1 2027 | Report & payment | Profit-tax payers | Art. 338, Art. 339 | |
| VAT | March 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | April 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
moved from May 15, 2027 | Personal income tax (tax agent) | April 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 |
moved from May 15, 2027 | Social tax | April 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 |
moved from May 15, 2027 | Turnover tax | April 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 |
| VAT | April 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
moved from May 23, 2027 | Profit tax advance payment | May 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 |
| Personal income tax (tax agent) | May 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | May 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | May 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
moved from Jun 20, 2027 | VAT | May 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 |
| Profit tax advance payment | June 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | June 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | June 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | June 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| Profit tax | Q2 2027 | Report & payment | Profit-tax payers | Art. 338, Art. 339 | |
| VAT | June 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | July 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
moved from Aug 15, 2027 | Personal income tax (tax agent) | July 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 |
moved from Aug 15, 2027 | Social tax | July 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 |
moved from Aug 15, 2027 | Turnover tax | July 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 |
| VAT | July 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | August 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | August 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | August 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | August 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| VAT | August 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
| Profit tax advance payment | September 2027 | Payment | Profit-tax payers whose prior-year income exceeded 20 bn UZS (Art. 340) | Art. 340 | |
| Personal income tax (tax agent) | September 2027 | Report & payment | Employers as tax agents (Art. 389) | Art. 389, Art. 390 | |
| Social tax | September 2027 | Report & payment | Employers (Art. 407) | Art. 406, Art. 407 | |
| Turnover tax | September 2027 | Report & payment | Turnover-tax payers — income up to 1 bn UZS (Art. 461) | Art. 469, Art. 470 | |
| Profit tax | Q3 2027 | Report & payment | Profit-tax payers | Art. 338, Art. 339 | |
| VAT | September 2027 | Report & payment | VAT payers (Art. 237) | Art. 259, Art. 273 | |
moved from Oct 23, 2027 | Profit tax advance payment | October 2027 | 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.
How to read the calendar
- Due is the last day to file the return and pay: for VAT, turnover tax, profit tax, personal income tax and social tax, payment is due no later than the filing deadline (Art. 273, 470, 340, 390, 407).
- Shifting. If the last day falls on a day off, the deadline is the next working day (Art. 5, 86).
- Who it applies to. Turnover tax and VAT exclude each other; personal income tax and social tax apply to employers; profit-tax advances apply when prior-year income exceeded 20 bn UZS (Art. 340).
The full-year view is the 2026 tax calendar. Your company’s own calendar with reminders and filing marks runs in Centa AI.
This calendar shows the general deadlines. Your own company’s deadlines — by its regime and staff, with reminders — are kept by Centa AI accounting software.
Frequently asked questions
When is the VAT return due in Uzbekistan?
No later than the 20th of the month following the tax period (a month); payment is due no later than the filing deadline (Art. 259, 273).
When is turnover tax paid?
The monthly return is due by the 15th of the following month and the annual one by 15 February; payment no later than the filing deadline (Art. 469, 470).
When is the annual profit-tax return due?
No later than 1 March of the year after the tax period; quarterly returns by the 20th of the month after the quarter (Art. 338, 339).
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.