Introduction of Income and Expense Declaration: Who Submits Reports by April 1?

In Uzbekistan, a new procedure has been established for declaring the annual income and expenses of citizens. The system, which will operate on a pilot basis in 2026–2027, applies to specific categories of citizens registered in the cities of Navoi and Chirchik. Reports must be submitted annually by April 1. However, this is not yet an obligation that applies equally to the population of the entire country.

The new procedure was established by Resolution No. 574 of the Cabinet of Ministers dated October 19, 2026. It outlines who must submit a declaration, where the data is obtained from, and how the report should be presented.

Who Reports on Income and Expenses?

The pilot project was introduced starting March 1, 2026. It covers the following categories:

• Individuals who have reached the age of 18 and are registered at their permanent place of residence in the cities of Navoi and Chirchik;

• Tax authority employees.

Certain exceptions are also provided for under the established procedure. In particular, certain employees who have been hired by the tax authority and properly registered for less than six months during the reporting year do not fall within the scope of this requirement.

Therefore, the conclusion that all citizens living in Tashkent or other regions of the country must currently submit a declaration under the new pilot procedure is incorrect.

By When Must the Declaration Be Submitted?

The report is generated based on the income and expenses of the past calendar year. It must be sent no later than April 1 of the following year.

For example, participants in the pilot project must submit their declarations regarding income and expenses for 2026 by April 1, 2027.

The declaration can be submitted through the following electronic services:

• The Electronic Tax Services Portal of the Tax Committee — my3.soliq.uz;

• The "Soliq" mobile application.

As the deadline approaches, tax authorities will send notifications to participants regarding the necessity of submitting a declaration.

How Are Income and Expenses Determined?

An important aspect of the new system is that the financial data of citizens is formed not only based on information provided by themselves, but also through data available in government agencies and electronic systems.

In particular, the following sources will be used to calculate expenses:

• Property purchases: Information related to the acquisition of real estate and vehicles.

• Purchase receipts: Receipts for goods and services registered in the "Soliq" mobile application.

• Electronic invoices: Documents issued by trade and service enterprises.

• Data from government agencies: Relevant information that helps determine income and expenses.

Additionally, the declaration will reflect income in the form of wages, property income, material benefits, and other related receipts.

If the available data is insufficient, the citizen will be given the opportunity to enter additional information through the "Soliq" application.

What Happens If Income Exceeds Expenses?

In the pilot system, the difference between annual income and expenses will be taken into account when determining the tax base. However, this difference itself does not automatically mean that additional tax will be assessed in all cases.

It is established that under the pilot procedure, additional taxes will not be calculated and legal enforcement measures will not be applied based on the clarified tax base.

This rule is one of the specific features of the pilot project and should not be confused with regular tax obligations across the country.

Will the New System Be Introduced Throughout Uzbekistan?

The pilot project is planned for 2026–2027. Its results will be studied, and the issue of introducing the system nationwide may be considered later.

It is stipulated that a report on the pilot results and proposals for introducing the system in other regions of the country must be submitted to the Cabinet of Ministers by May 1, 2028. This means that the issue of nationwide implementation still needs to be evaluated separately.

What Do Citizens Need to Know Now?

The main goal of the new procedure is to systematically form information on income and expenses and improve tax calculations.

For citizens covered by the pilot project in Navoi and Chirchik, the most important aspects are: timely submission of declarations, verification of data in the electronic system, and supplementing missing information if necessary.

For now, the new procedure is not a general obligation for all Uzbekistanis. However, the results of the pilot may serve as a basis for making decisions on expanding the declaration system in the future.