Subsoil use tax

Subsoil users extracting minerals (such as ferrous and non-ferrous metals, energy carriers, chemical minerals, construction raw materials) from the subsoil in Uzbekistan are the taxpayers of subsoil use tax.

Normally, the tax base is the price of extracted minerals calculated at the average selling price. The tax rates of subsoil use tax depend on the type of minerals extracted.

Tax returns for subsoil use tax are filed monthly and annually. Monthly tax returns are filed no later than the 20th day of a month following the end of a reporting month. Annual tax returns are filed no later than February 15 following the end of a reporting year.

Tax payment due dates of subsoil use tax are the same as the reporting due dates.