According to the requirements of the Tax Code of the Republic of Uzbekistan, individuals must file a declaration of their total annual income for 2025 by no later than April 1 and pay the tax by June 1.

Residents of Uzbekistan must file a tax return if they have received any of the following types of income:

• sale of real estate (owned for less than 36 months);
• inheritance from distant relatives;
• dividends and interest;
• royalties;
• material benefit;
• income received from sources that are not tax agents, as well as any other income from which tax has not been withheld by a tax agent.

Foreign individuals who are residents of the Republic of Uzbekistan must also file an income tax return by no later than April 1.

The income tax return for income received in 2025 should be submitted via your personal account on the website my3.soliq.uz.