New Tax Reporting Penalty Relief Comes into Effect in Uzbekistan from 1 January

Tashkent, Uzbekistan (UzDaily.com) — From 1 January 2026, new eased rules for applying penalties for late tax reporting have come into effect for entrepreneurs in Uzbekistan.

Under the new rules, if an entrepreneur fails to submit multiple tax reports at once, a single consolidated penalty will be applied for all missing reports. Previously, a separate fine was imposed for each individual report.

The amount of administrative fines has also been reduced. For individuals, the fine has been lowered from three size of basic estimated values (BEV) to one BEV, which equals 412,000 soums.

For officials of small business entities, the penalty has been reduced from 10 BEVs to 3 BEVs, or 1,236,000 soums. Small business entities include individual entrepreneurs, microfirms, and small enterprises.

Additionally, entrepreneurs who have submitted tax reports on time over the past three months may now file a report up to five days late without facing any penalties.

These changes are codified in Articles 175 and 271 of the Code of Administrative Responsibility of the Republic of Uzbekistan.