When is profit tax paid?

The quarterly return and payment are due by the 20th of the month after the quarter (cumulative from the start of the year), the annual return by 1 March (Tax Code arts 339, 340).

Who pays monthly advance payments?

Companies whose income last year exceeded UZS 20 bn pay advances by the 23rd of each month (Tax Code art. 340 part 2). Budget and non-profit organisations file only an annual return.

Profit tax calculator 2026 — 15%

Soliq AI

Corporate profit tax is charged on the difference between income and expenses, at 15% in 2026. The figure below starts from a finished tax base: expense-recognition rules and loss carry-forward are not covered here.

Taxable profit

UZS

Tax dueper year

75 000 000UZS

500 000 000 UZS × 15% = 75 000 000 UZS

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This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: 15%
Tax base: Revenue − costs

Who it applies to

Legal entities (LLC, JSC, unitary enterprises)

Example

Profit 500,000,000 UZS × 15% = 75,000,000 UZS

Source

SK 296-343 moddalar

Frequently asked questions

When is profit tax paid?: The quarterly return and payment are due by the 20th of the month after the quarter (cumulative from the start of the year), the annual return by 1 March (Tax Code arts 339, 340).
Who pays monthly advance payments?: Companies whose income last year exceeded UZS 20 bn pay advances by the 23rd of each month (Tax Code art. 340 part 2). Budget and non-profit organisations file only an annual return.

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Profit tax calculator 2026 — 15%

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

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Profit tax calculator 2026 — 15%

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?