Tashkent, Uzbekistan (UzDaily.com) — Starting from 1 January 2026, entrepreneurs in Uzbekistan will no longer need to independently prepare reports on land, property, social, and personal income taxes, President Shavkat Mirziyoyev announced during a meeting with the business community on Wednesday.

Preparation of these documents will be carried out free of charge by tax authorities, entrepreneurs were informed on 20 August. Businesses, however, will retain the right to make corrections to the prepared reports within five days.

The President recalled that two years ago, for turnover tax payers, a system was introduced under which bookkeeping is maintained by the tax service. Currently, both small and large enterprises face identical fines for late submission of tax reports, with penalties applied separately to each type of report. Starting from 1 November, the Tax Committee has been instructed to switch to a unified penalty system, regardless of the number of reports missed or delayed.

For small businesses, the amount of fines will be reduced threefold — from 10 to 3 basic estimated values. Companies that submit reports on time for three consecutive months will not be penalized for delays of up to five days.

From 1 July 2026, a system is planned to be introduced allowing tax payments, as well as the offsetting of overpayments and arrears, through a single treasury account.

All new measures are enshrined in a decree already signed by the head of state.