Tax evasion may now lead to imprisonment in Uzbekistan

Individuals who evade taxes in Uzbekistan may now face imprisonment under a new law adopted on April 17. The changes are set out in the law “On amendments and additions to certain legislative acts of the Republic of Uzbekistan aimed at improving legal relations in the fields of taxation and entrepreneurship.”

According to amendments to Article 184 of the Criminal Code, deliberate concealment or understatement of profits (income) or other taxable objects, as well as intentional tax evasion in a significant amount, if committed after an administrative penalty has already been applied for the same offense, may result in a fine of 100 to 150 times the base calculation amount, up to two years of corrective labor, restriction of liberty for one to three years, or imprisonment for one to three years.

If tax evasion is committed repeatedly or on a large scale, penalties include a fine of 200 to 300 times the base calculation amount, two to three years of corrective labor, restriction of liberty for three to five years, or imprisonment for three to five years.

If the offense involves a very large amount, it is punishable by a fine of 300 to 600 times the base calculation amount or imprisonment for five to seven years.

If the concealed or understated income is fully declared and all taxes and fees are paid, penalties involving restriction or deprivation of liberty will not be applied. First-time offenders may also be exempt from criminal liability if they fully compensate for damages to the state—including penalties and other financial sanctions—during the pre-investigation, investigation, or trial stages, before the court retires to deliberate.

Under the law, “significant amount” is defined as 100 to 600 times the base calculation amount, “large amount” as 600 to 1,000 times, and “very large amount” as 1,000 times or more.

The law will enter into force three months after its official publication, in July 2026.