The Justice Ministry Approves New Tax Reporting Forms Starting in 2026

Tashkent, Uzbekistan (UzDaily.com) — The Ministry of Justice has registered amendments to tax reporting forms (registration No. 3221-8, dated 26 November 2025) that will take effect on 1 January 2026.

The updated document introduces new rules for completing tax reports following the adoption of recent legislative acts. Individual entrepreneurs and self-employed persons with annual turnover of up to 1 billion soums will be subject to a 1 percent turnover tax rate, which allows them to use a simplified reporting form.

Entrepreneurs using renewable energy sources with a total capacity of up to 100 kW and selling electricity to the unified grid will be able to apply a zero tax rate on income from such sales. This provision is also reflected in the updated reporting forms.

Additionally, individuals will no longer need to indicate the rental rate for property. Local councils of people’s deputies now have the authority to apply a coefficient of up to 2.0 to the minimum rental rate, depending on the level of economic development of a district or city.

The amendments are aimed at simplifying tax procedures and increasing reporting transparency for businesses and citizens.