Fines for late tax returns: new amounts from 2026 and two forms of relief
From 1 January 2026 the fine for late tax returns is 3 × BCA for micro-firms, small enterprises and individuals, and 10 × BCA for officials of other legal entities. Several returns in one period mean one fine, and disciplined filers get a 5-day grace period.
The State Tax Service has published a reminder for businesses: from 1 January 2026, fines for late submission of tax returns are set in a new way. The basis is amendments made to the Code of Administrative Liability.
How much is the fine?
| Who | Fine |
|---|---|
| Micro-firms and small enterprises | 3 × BCA |
| Individuals (citizens) | 3 × BCA |
| Officials of legal entities that are not micro-firms or small enterprises | 10 × BCA |
What relief is there?
- One period — one fine. If a business has failed to submit several tax returns in one reporting period, only one administrative fine applies for all of them. Previously a separate fine was imposed for each return not submitted.
- 5 days for disciplined filers. If a business has filed its tax returns on time for the last 3 months, no administrative fine applies for submitting the next return up to 5 days late.
What does this mean in practice?
Example (prepared by the author, hypothetical situation). The micro-firm "Nurafshon tekstil" forgot to submit two different tax returns in one reporting period. Under the new rules, one fine applies for both returns, not two. Another company filed all returns on time for the last 3 months and this month submitted one return 3 days late — in this case no administrative fine applies.
Advice: do not rely on the relief; mark reporting deadlines in advance (use the tax calendar on this site). Check the exact rules and exceptions in the current version of the Code of Administrative Liability.
Official source
For information only; check the official text at the source.