Personal Income Tax Return in Uzbekistan: Who Files and How

Who must file

Residents declare the income listed in Article 393:

• property income — rent, sale of property, interest, royalties — if no tax agent withheld tax;
• author's fees for works of science, literature and art;
• material benefit not taxed by a tax agent;
• income from sources outside Uzbekistan;
• income from sources that are not tax agents — for example, other individuals;
• other taxable income from which an agent did not withhold tax.

When you do not need to file

• if all income came from tax agents and tax was withheld;
• if tax on income from a secondary job was withheld at the taxpayer's request — except income from sources that are not tax agents (Article 393);
• for exempt income, for example from selling privately owned property — other than securities and shares, non-residential premises and housing owned for less than thirty-six calendar months (Article 378(7));
• you may also file voluntarily — for example, to claim a tax relief or a credit for tax paid abroad (Articles 397 and 399).

Filing and payment deadlines

• the declaration is filed with the tax office at the place of permanent residence by 1 April of the year after the reporting year (Article 397);
• tax under the declaration is paid by 1 June of the year after the tax period (Article 398); it may also be paid in foreign currency from an account with a foreign bank at the Central Bank rate on the payment date;
• a foreigner who became resident before 1 April files for the previous year; on final departure — one month before leaving, paying within fifteen days;
• citizens who spent 183 days or more abroad in any consecutive twelve-month period may file voluntarily within a month of returning.

Rental income: advance return and monthly payments

If rental income is not taxed at source, an advance return is filed in addition to the annual one — within five days after the end of the first month in which rental income arises (Article 397). If the property lease is registered with the tax authority, no advance return is needed.

Tax on rent is paid monthly by the fifteenth of the month after the month of receipt, on the basis of the advance return or a tax notice. After the year ends, the tax is recalculated on actual income, and the difference is paid or refunded by 1 June (Article 398). When the lease ends, the tax office must be notified in writing.

Property sales and foreign income

Income from selling taxable property is the excess of the sale price over the documented purchase cost. Without documents the entire value is treated as income, and for real estate — the positive difference between the sale price and the cadastral value (Article 375(4)). Keep the purchase contract and payment documents.

Illustrative example: an apartment bought in March 2025 and sold in January 2027 was owned for less than thirty-six months, so the difference between the sale price and the documented purchase price is taxed at 12% and declared by 1 April 2028.

Tax paid abroad by a resident is credited against Uzbek tax after the year ends, based on the declaration, in a way similar to Article 342 for legal entities (Article 399).

How to file online

• log in to the taxpayer's personal account on the tax authority's official website — access is through the unified identification system using an e-signature (Article 56); an individual has one account even if they are also an IE;
• choose the aggregate annual income declaration form — it is approved by the tax authority in agreement with the Ministry of Finance (Article 396);
• enter income by type and source; if you had income from a tax agent, attach the agent's statement of income paid and tax withheld;
• for a grant, state the amount and tax and attach the authorised body's opinion (Article 397);
• keep the confirmation of submission and pay the tax by 1 June.

Errors and consequences

If the tax authority finds an error that understates the tax, it sends a notice and the declaration must be corrected within ten days (Article 396). Correcting before the payment deadline releases you from liability; after the deadline but before the error is found — provided the tax and late-payment interest are paid.

If no declaration is filed, the tax authority may assess the tax from the information it has and deliver a payment notice within ten days (Article 397). An individual who files late is subject to administrative liability (Article 220).