Tax calendar
Tax calendar 2025
Which reports are filed and which taxes are paid every month, quarter and year. Each deadline comes with its Tax Code article.
6dates
19deadlines
14types of tax
December 2025Month by month · 2025
Pick a month: each card shows that month's deadline days. The current month is highlighted.
- January18 deadlines510152023
- February18 deadlines510152023
- March21 deadlines1510152023
- April17 deadlines1510152023
- May15 deadlines1510152023
- June18 deadlines1510152023
- July16 deadlines510152023
- August14 deadlines510152023
- September18 deadlines1510152023
- October17 deadlines1510152023
- November14 deadlines510152023
- December19 deadlines1510152023
December 2025: deadlines
This month's dates come from the general rules of the Tax Code. If a date falls on a day off or a public holiday, the deadline moves to the next working day; dates here are not shifted.
Next deadlineAll deadlines for this month have passed.
Key
ReportPaymentReport and paymentAdvance paymentStatement
- 1DecMondayPassed
- PaymentLand tax (agricultural land)The remaining tax · Legal entitiesTax Code: Art. 432, part 3
- 5DecFridayPassed
- PaymentProfit tax (non-residents)For income paid in the previous month · Banks (except dividends and interest)Tax Code: Art. 355, part 2, item 1
- 10DecWednesdayPassed
- Report and paymentExcise taxFor the previous monthTax Code: Art. 291, part 1; Art. 292, part 1; Art. 293, part 1
- Advance paymentProperty taxFor the current month: 1/12 of the annual amount · Legal entities that do not pay turnover tax (except non-residents without a permanent establishment)Tax Code: Art. 417, part 4; Art. 417, part 6
- PaymentLand taxFor the current month: 1/12 of the annual amount · Legal entities that do not pay turnover taxTax Code: Art. 432, part 1
- 15DecMondayPassed
- Report and paymentPITFor the previous month · Tax agents (employers)Tax Code: Art. 384, part 2; Art. 389, part 1, item 2; Art. 390, part 1
- Report and paymentSocial taxFor the previous month · Employers (certain categories of individuals follow the special rules of Art. 408)Tax Code: Art. 406, part 2; Art. 407, parts 4–5
- Report and paymentWater use taxCurrent-year report and the remaining tax · Agricultural enterprisesTax Code: Art. 447, part 3; Art. 448, part 7
- Report and paymentTurnover tax + tax agentsFor the previous monthTax Code: Art. 469, part 2; Art. 470, part 3, item 1; Art. 470, part 5
- 20DecSaturdayPassedWeekend: the deadline may shift
- Report and paymentVATFor the previous monthTax Code: Art. 259, part 1; Art. 273, parts 1–2
- ReportVAT (tax agents)For the previous month · Tax agents that are not VAT payersTax Code: Art. 273, part 4
- ReportProfit tax (non-residents)For income paid in the previous month · Tax agentsTax Code: Art. 355, part 1
- Advance paymentProperty taxFor the current quarter: 1/4 of the annual amount · Legal entities that pay turnover taxTax Code: Art. 417, part 6
- PaymentLand taxFor the current quarter: 1/4 of the annual amount · Legal entities that pay turnover taxTax Code: Art. 432, part 1
- Advance paymentWater use taxFor the current month: 1/12 of the annual amount · Legal entities whose annual tax exceeds 200 times the BCA (except turnover tax payers, agricultural enterprises and non-residents operating through a permanent establishment)Tax Code: Art. 448, part 1; Art. 448, part 3
- Advance paymentWater use taxFor the current quarter: 1/4 of the annual amount · Legal entities with tax below 200 times the BCA, turnover tax payers and sole proprietors (except agricultural enterprises and non-residents operating through a permanent establishment)Tax Code: Art. 448, part 1; Art. 448, part 3
- Report and paymentSubsoil use taxFor the previous month · Legal entitiesTax Code: Art. 453, part 2; Art. 454, parts 3–4
- ReportTax on dividends and interestFor the month in which dividends and interest were accrued · Tax agentsTax Code: Art. 345, part 5
- 23DecTuesdayPassed
- Advance paymentCorporate profit taxFor the current month · Payers whose total income for the previous year exceeded 20 billion soumsTax Code: Art. 340, part 2
By type of tax
This month's dates for each tax.
- VAT20.12Report and payment
- VAT: tax agents (purchases from foreign persons, operations with state property)20.12Report
- Excise tax10.12Report and payment
- Corporate profit tax23.12Advance payment
- Corporate profit tax (on non-residents' income)05.12Payment20.12Report
- Personal income tax (PIT)15.12Report and payment
- Social tax15.12Report and payment
- Property tax10.12Advance payment20.12Advance payment
- Land tax on non-agricultural land10.12Payment20.12Payment
- Land tax on agricultural land01.12Payment
- Water use tax15.12Report and payment20.12Advance payment20.12Advance payment
- Subsoil use tax20.12Report and payment
- Taxes on dividends and interest (profit tax + PIT)20.12Report
- Turnover tax + tax agents15.12Report and payment
Monthly
Monthly deadlines
Reports and payments that fall on the same day every month.
| Tax | For what, for whom | Deadline | Type | Article |
|---|---|---|---|---|
| Corporate profit tax (on non-residents' income) | For income paid in the previous monthBanks (except dividends and interest) | By the 5th of the following month | Payment | Tax Code: Art. 355, part 2, item 1 |
| Excise tax | For the previous month | By the 10th of the following month | Report and payment | Tax Code: Art. 291, part 1; Art. 292, part 1; Art. 293, part 1 |
| Property tax | For the current month: 1/12 of the annual amountLegal entities that do not pay turnover tax (except non-residents without a permanent establishment) | By the 10th of each month (in January by the 20th) | Advance payment | Tax Code: Art. 417, part 4; Art. 417, part 6 |
| Land tax on non-agricultural land | For the current month: 1/12 of the annual amountLegal entities that do not pay turnover tax | By the 10th of each month (in January by the 20th) | Payment | Tax Code: Art. 432, part 1 |
| Personal income tax (PIT) | For the previous monthTax agents (employers) | By the 15th of the following month | Report and payment | Tax Code: Art. 384, part 2; Art. 389, part 1, item 2; Art. 390, part 1 |
| Social tax | For the previous monthEmployers (certain categories of individuals follow the special rules of Art. 408) | By the 15th of the following month | Report and payment | Tax Code: Art. 406, part 2; Art. 407, parts 4–5 |
| Turnover tax + tax agents | For the previous month | By the 15th of the following month | Report and payment | Tax Code: Art. 469, part 2; Art. 470, part 3, item 1; Art. 470, part 5 |
| VAT | For the previous month | By the 20th of the following month | Report and payment | Tax Code: Art. 259, part 1; Art. 273, parts 1–2 |
| VAT: tax agents (purchases from foreign persons, operations with state property) | For the previous monthTax agents that are not VAT payers | By the 20th of the following month | Report | Tax Code: Art. 273, part 4 |
| Corporate profit tax (on non-residents' income) | For income paid in the previous monthTax agents | By the 20th of the following month | Report | Tax Code: Art. 355, part 1 |
| Water use tax | For the current month: 1/12 of the annual amountLegal entities whose annual tax exceeds 200 times the BCA (except turnover tax payers, agricultural enterprises and non-residents operating through a permanent establishment) | By the 20th of each month | Advance payment | Tax Code: Art. 448, part 1; Art. 448, part 3 |
| Subsoil use tax | For the previous monthLegal entities | By the 20th of the following month | Report and payment | Tax Code: Art. 453, part 2; Art. 454, parts 3–4 |
| Taxes on dividends and interest (profit tax + PIT) | For the month in which dividends and interest were accruedTax agents | By the 20th of the following month | Report | Tax Code: Art. 345, part 5 |
| Corporate profit tax | For the current monthPayers whose total income for the previous year exceeded 20 billion soums | By the 23rd of each month | Advance payment | Tax Code: Art. 340, part 2 |
Quarterly
Quarterly deadlines
Deadlines after each quarter or in the third month of a quarter.
| Tax | For what, for whom | Deadline | Type | Article |
|---|---|---|---|---|
| Property tax | For the current quarter: 1/4 of the annual amountLegal entities that pay turnover tax | By the 20th of the third month of each quarter | Advance payment | Tax Code: Art. 417, part 6 |
| Land tax on non-agricultural land | For the current quarter: 1/4 of the annual amountLegal entities that pay turnover tax | By the 20th of the third month of each quarter | Payment | Tax Code: Art. 432, part 1 |
| Water use tax | For the current quarter: 1/4 of the annual amountLegal entities with tax below 200 times the BCA, turnover tax payers and sole proprietors (except agricultural enterprises and non-residents operating through a permanent establishment) | By the 20th of the third month of each quarter | Advance payment | Tax Code: Art. 448, part 1; Art. 448, part 3 |
| Corporate profit tax | For Q1, the half-year and 9 months (cumulative)Budget organisations and NGOs (except consumer cooperatives) file only the annual report | By the 20th of the month after the quarter | Report and payment | Tax Code: Art. 338, part 2; Art. 339, part 5, item 1; Art. 339, part 6; Art. 340, part 1 |
| Special rent tax on mineral extraction | For the previous quarter (cumulative)In periods with a tax base (with a rent loss, only the annual report) | By the 20th of the month after the quarter | Report and payment | Tax Code: Art. 454⁶, part 2; Art. 454⁷, parts 2–3 |
Annual
Annual deadlines
Once a year: annual reports, statements and annual payments.
| Tax | For what, for whom | Deadline | Type | Article |
|---|---|---|---|---|
| Property tax | On the current year's tax amount (for advance payments)Legal entities that pay advances (newly created ones: within 30 days after registration) | By 20 January | Statement | Tax Code: Art. 417, part 5 |
| Land tax on non-agricultural land | For the current yearLegal entities | By 20 January | Report | Tax Code: Art. 431, part 1 |
| Water use tax | On the current year's tax amount (for advance payments) | By 20 January | Statement | Tax Code: Art. 448, part 2 |
| Water use tax | For the previous yearNon-resident legal entities operating through a permanent establishment, and sole proprietors | By 20 January | Report and payment | Tax Code: Art. 447, part 3; Art. 448, part 5 |
| Personal income tax (PIT) | For the previous yearTax agents (employers) | By 15 February | Report | Tax Code: Art. 389, part 1, item 2 |
| Social tax | For the previous yearEmployers (certain categories of individuals follow the special rules of Art. 408) | By 15 February | Report | Tax Code: Art. 407, part 4 |
| Property tax | For the previous yearNon-resident legal entities that do not operate in Uzbekistan through a permanent establishment | By 15 February | Payment | Tax Code: Art. 417, part 10 |
| Turnover tax + tax agents | For the previous year | By 15 February | Report and payment | Tax Code: Art. 470, part 3, item 2; Art. 470, part 5 |
| Corporate profit tax | For the previous year | By 1 March | Report and payment | Tax Code: Art. 339, part 5, item 2; Art. 340, part 1 |
| Property tax | For the previous yearLegal entities (non-residents without a permanent establishment pay the tax by 15 February) | By 1 March | Report and payment | Tax Code: Art. 417, part 2; Art. 417, part 8 |
| Water use tax | For the previous yearUzbek legal entities (except agricultural enterprises) | By 1 March | Report and payment | Tax Code: Art. 447, part 3; Art. 448, part 5 |
| Special rent tax on mineral extraction | For the previous year | By 1 March | Report and payment | Tax Code: Art. 454⁷, parts 2–3 |
| Personal income tax (PIT) | Total annual income declaration (previous year)Individuals (on income that must be declared) | By 1 April | Report | Tax Code: Art. 397, part 1 |
| Land tax on agricultural land | For the current yearLegal entities | By 1 May | Report | Tax Code: Art. 431, part 1 |
| Personal income tax (PIT) | Tax assessed under the declaration (previous year)Resident individuals | By 1 June | Payment | Tax Code: Art. 398, part 1 |
| Land tax on agricultural land | 30 per cent of the annual taxLegal entities | By 1 September | Payment | Tax Code: Art. 432, part 3 |
| Water use tax | 70 per cent of the annual amount set by the tax authorityAgricultural enterprises | By 1 October | Payment | Tax Code: Art. 448, part 7 |
| Land tax on agricultural land | The remaining taxLegal entities | By 1 December | Payment | Tax Code: Art. 432, part 3 |
| Water use tax | Current-year report and the remaining taxAgricultural enterprises | By 15 December | Report and payment | Tax Code: Art. 447, part 3; Art. 448, part 7 |
Event-based
Event-based deadlines
No fixed calendar date: the deadline depends on the day income is paid or on the end of a month.
| Tax | For what, for whom | Deadline | Type | Article |
|---|---|---|---|---|
| Corporate profit tax (on non-residents' income) | Tax withheld from a non-resident's incomeTax agents other than banks | No later than the day after the income is paid | Payment | Tax Code: Art. 355, part 2, item 2 |
| Personal income tax (PIT) | Tax withheld from wages and other income | At the same time as the income is paid, but no later than the reporting deadline | Payment | Tax Code: Art. 390, part 1 |
| Personal income tax (PIT) | Tax on income in kind | Within 5 days after the end of the month of the in-kind payment (counted in working days) | Payment | Tax Code: Art. 390, part 2; Art. 5, part 7 |
| Taxes on dividends and interest (profit tax + PIT) | Tax withheld from dividends and interestTax agents | No later than the date dividends and interest are paid | Payment | Tax Code: Art. 345, part 6 |
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