Annual declaration to be requested from residents of Navoiy and Chirchiq cities
As a pilot project, individuals over the age of 18 permanently registered in the cities of Navoi and Chirchik will submit a declaration on their total income and expenses for 2026 and 2027 via the Soliq mobile app or the my3.soliq.uz portal – the procedure for this has been established by a government decision. No legal sanctions will be applied to the tax base clarified as a result of the declaration.
Residents of Navoiy and Chirchiq cities to submit annual tax returns
The procedure for submitting a total annual income declaration on a pilot basis has been established for residents of the cities of Navoiy and Chirchiq. The government decision regarding this was published on October 20.
In accordance with the decree of the President of Uzbekistan dated December 10, 2025, it was determined to introduce the practice of submitting a total annual income declaration by tax authority employees, as well as individuals registered in the cities of Navoiy and Chirchiq, on a pilot basis. Meanwhile, by the decision of the Cabinet of Ministers dated October 19, 2026, a temporary administrative regulation establishing its procedure was approved.
According to the decision, the declaration for income received in 2026–2027 will be submitted through the Tax Committee's Electronic Tax Services Portal (my3.soliq.uz) and the "Soliq" mobile application.
The declaration shall be submitted by individuals over the age of 18 who are registered at their permanent place of residence in the cities of Navoiy and Chirchiq. Individuals who have been registered in these two cities for less than six months and employees hired by the tax authority in the reporting year will not submit a declaration.
The declaration for 2026 must be submitted no later than April 1, 2027, and the declaration for 2027 must be submitted no later than April 1, 2028. The tax authority will send a notification at least one month before the deadline.
The declaration shall specify income in the form of remuneration for labor, property income, income in the form of material benefit, and other income (Articles 371, 375, 376, and 377 of the Tax Code); real estate, movable property, and liabilities (taxes, utilities, and loans).