Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan’s Cabinet of Ministers has approved a temporary procedure for declaring annual income and expenses for tax officials and residents of Navoi and Chirchik. The pilot project will cover the 2026 and 2027 reporting periods.
The relevant resolution was adopted on October 19 to implement a presidential decree aimed at expanding cashless payments and reducing the shadow economy.
The pilot will cover employees of the central office of the Tax Committee, interregional and territorial tax authorities, and individuals permanently registered as residents of Navoi and Chirchik.
The requirements do not apply to people under the age of 18. Tax officials who have worked for less than six months before the end of the reporting year and residents of the two cities who have been registered at their permanent residence for less than six months will also be exempt.
Declarations must be submitted through the electronic tax services portal or the Soliq mobile app by April 1 of the year following the reporting period. Accordingly, information for 2026 must be submitted by April 1, 2027.
The declaration will cover four categories of income under the Tax Code: employment income, property income, material benefits and other income. The information will be generated automatically using data from government agencies and organisations through the interagency electronic information exchange system.
In addition to income, individuals will be required to report their expenses. The system will use information from government agencies, fiscal receipts registered in the Soliq app and electronic invoices.
The declaration will include spending on real estate, including land plots and residential and non-residential properties, as well as cars, motorcycles and other vehicles. Purchases of jewellery, works of art, securities and stakes in the charter capital of legal entities will also be recorded.
A separate section will cover individuals’ liabilities, including taxes, utility bills and loans. However, expenses incurred by individual entrepreneurs and self-employed people in connection with their business activities will not be included in this category.
The Tax Committee will prepare electronic declarations using the information available to it. Individuals will be able to review, supplement or correct the data before confirming the document using an electronic digital signature, Face ID, Mobile-ID or other approved identification methods.
If the available data is insufficient, individuals will be able to enter the missing information themselves through the Soliq app.
Tax authorities must notify individuals of the requirement to submit a declaration at least one month before the deadline. Notifications will be sent by SMS, through the Soliq app and via taxpayers’ personal accounts. After submission, individuals will receive electronic confirmation containing a QR code.
Under the resolution, the tax base for the pilot project will be calculated as the difference between total annual income and expenses reported in the declaration. No additional taxes will be assessed on the basis of this difference, and no enforcement measures will be applied.
An exception applies to income subject to taxation through a declaration of aggregate annual income under Article 393 of the Tax Code. This includes, in particular, income from foreign sources, royalties, certain types of property income and material benefits on which tax was not withheld by a tax agent.
The Tax Committee must ensure the confidentiality of information collected during the pilot project.
By May 1, 2028, the agency must submit a report on the results of the experiment to the Cabinet of Ministers, together with proposals on whether the declaration system should be extended nationwide.
The introduction of income and asset declarations for public officials has been discussed in Uzbekistan for many years. In spring 2025, the president instructed officials to publish a draft law on the issue for public consultation, but the legislation was not adopted.