Navoi and Chirchik to pilot income declaration system for citizens

On December 10, President Shavkat Mirziyoyev signed a decree promoting cashless payments and combating the shadow economy, which includes a proposal to introduce cashback for purchasing primary-market housing.

The decree also provides for a pilot program under which citizens will submit declarations of their total annual income. The experiment will begin on March 1, 2026.

Tax officials, as well as individuals registered in the cities of Navoi and Chirchik, will submit declarations through a dedicated online platform using a simplified procedure.

Within the pilot, participants’ expenses will be calculated based on purchase receipts with fiscal markings registered in the Soliq mobile application, as well as electronic invoices. Information on expenditures received from other ministries and agencies will also be taken into account.

Using digital records of annual income and expenses, tax authorities will adjust the tax base. If there is insufficient data, citizens will be able to submit additional information through the Soliq app.

In cases where the tax base is adjusted, no additional tax liabilities will be charged, and no legal measures will be applied.

The Tax Committee and the Ministry of Economy and Finance, together with the Ministry of Justice, the Ministry of Digital Technologies, and the Accounts Chamber, will develop a draft resolution on the implementation of the experimental declaration system. The document is expected to be submitted to the Cabinet of Ministers within two months – by mid-February.