The key facts

  • A Cabinet of Ministers resolution of 19 October 2026 approved a temporary procedure for submitting income declarations
  • The experiment is in effect in Navoi and Chirchik on the basis of a presidential decree of 10 December 2025
  • Declarations are submitted via my3.soliq.uz and the Soliq app: for 2026 — by 1 April 2027, for 2027 — by 1 April 2028

Procedure for submitting declarations approved

Residents of the cities of Navoi and Chirchik will submit declarations of total annual income on an experimental basis. The relevant government resolution was announced on 20 October. A resolution of the Cabinet of Ministers of 19 October 2026 approved a temporary administrative regulation defining the procedure for submitting such declarations. The experiment was provided for by a decree of the President of Uzbekistan of 10 December 2025, under which declarations must be submitted by employees of tax authorities, as well as individuals registered in Navoi and Chirchik.

Who submits the declaration and how

According to the resolution, declarations of income received in 2026–2027 are submitted through the electronic tax services portal of the Tax Committee (my3.soliq.uz) and the Soliq mobile app. The declaration is submitted by individuals over 18 years of age registered at their place of permanent residence in Navoi and Chirchik. At the same time, exempted from submission are persons registered in these two cities less than six months ago, as well as employees hired by the tax authority in the reporting year.

Deadlines and content of the declaration

The declaration for 2026 must be submitted no later than 1 April 2027, and for 2027 — no later than 1 April 2028. The tax authority sends a notification at least one month before the deadline. The declaration must indicate income in the form of remuneration for labour, property income, income in the form of material benefit and other income (Articles 371, 375, 376 and 377 of the Tax Code), as well as information on real estate and movable property and on obligations — taxes, utilities and loans.