Tax calendar
Tax calendar 2026
Which reports are filed and which taxes are paid every month, quarter and year. Each deadline comes with its Tax Code article.
6dates
15deadlines
13types of tax
November 2026Month by month · 2026
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
- NovemberThis month15 deadlines5610162023
- December19 deadlines1510152023
November 2026: deadlines
Exact dates for this month (from a calendar that accounts for days off). Source: tax calendar provided by a user (November 2026)
Next deadline16 November, Monday
Key
ReportPaymentReport and paymentAdvance paymentStatement
- 5NovThursdayPassed
- PaymentProfit tax (non-residents)for October 2026 · by banks
- 6NovFridayPassed
- PaymentPIT and social taxfor October 2026 · PIT, on income in kind
- 10NovTuesdayPassed
- Report and paymentExcise taxfor October 2026
- Advance paymentProperty taxfor November 2026
- PaymentLand taxfor November 2026
- 16NovMondayin 4 days
- Report and paymentPIT and social taxfor October 2026
- Report and paymentINPSfor October 2026
- Report and paymentTurnover tax + tax agentsfor October 2026
- 20NovFridayin 8 days
- Report and paymentVATfor October 2026
- Report and paymentVAT on goods (services) bought from foreign personsfor October 2026
- ReportProfit tax (non-residents)for October 2026
- Advance paymentWater use taxfor November 2026
- Report and paymentSubsoil use taxfor October 2026
- ReportTax on dividends and interestfor October 2026
- 23NovMondayin 11 days
- Advance paymentCorporate profit taxfor November 2026
By type of tax
This month's dates for each tax.
- VAT20.11Report and payment
- VAT on goods (services) bought from foreign persons20.11Report and payment
- Excise tax10.11Report and payment
- Corporate profit tax23.11Advance payment
- Corporate profit tax (on non-residents' income)05.11Payment20.11Report
- Personal income tax (PIT) and social tax06.11Payment16.11Report and payment
- INPS (individual accumulative pension accounts)16.11Report and payment
- Property tax10.11Advance payment
- Land tax on non-agricultural land10.11Payment
- Water use tax20.11Advance payment
- Subsoil use tax20.11Report and payment
- Taxes on dividends and interest (profit tax + PIT)20.11Report
- Turnover tax + tax agents16.11Report 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 |
How do you build your own tax calendar? Read the article →Tax section →