Tax reporting and budget payments due in 2026:

5 January

Payments:

— Personal income tax (PIT) of individuals engaged in private practice

15 January

Tax reporting:

— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for November 2025

20 January

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for December 2025

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

26 January

Payments:

— PIT withheld at source, social tax, social contributions, mandatory pension contributions (OPPV), health insurance contributions (OSMS), mandatory health insurance contributions, mandatory professional pension contributions (OPVR), mandatory pension contributions (OPV)
— Advance payments for corporate income tax (CIT)
— Fee for placement of outdoor (visual) advertising
— CIT withheld at source

5 February

Payments:

— PIT of individuals engaged in private practice

16 February

Tax reporting:

— Form 101.03 — calculation of CIT withheld at source for Q4 2025
— Form 200.00 — declaration on PIT and social tax for Q4 2025
— Form 300.00 — VAT declaration for Q4 2025
— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for December 2025
— Form 510.00 — subscription bonus declaration for Q4 2025
— Form 570.00 — rent tax on exports declaration for Q4 2025
— Form 590.00 — mineral extraction tax declaration for Q4 2025
— Form 701.01 — calculation of current property tax payments for 2026
— Form 710.00 — gambling tax declaration for Q4 2025
— Form 860.00 — declaration on payment for use of surface water resources for Q4 2025
— Form 870.00 — declaration on payment for negative environmental impact for Q4 2025
— Form 910.00 — simplified declaration for the second half of 2025

20 February

Tax reporting:

— Form 851.00 — calculation of current payments for land use for 2026
— Form 328.00 — application for import of goods and payment of indirect taxes for January 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

25 February

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— Rent tax on exports
— Mineral extraction tax
— Fee for use of surface water resources
— CIT withheld at source
— Value-added tax (VAT)
— Taxes and payments under the simplified declaration for the second half of 2025
— Fee for placement of outdoor (visual) advertising
— Current property tax payment
— Current payment for land use
— Gambling tax
— Current payment for negative environmental impact

5 March

Payments:

— PIT of individuals engaged in private practice

16 March

Tax reporting:

— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for January 2026

20 March

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for February 2026
— Form 870.00 — declaration on payment for negative environmental impact up to 100 MCI for 2025

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU
— Buyout of the limit for payment for negative environmental impact up to 100 MCI

26 March

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— Fee for use of radio frequency spectrum
— Fee for placement of outdoor (visual) advertising
— Fee for provision of long-distance and/or international telephone communication, as well as cellular communication
— Fee for use of licenses for certain types of activities
— CIT withheld at source

31 March

Tax reporting:

— Forms 100.00, 110.00, 150.00, 180.00 — CIT declaration for 2025
— Form 101.04 — calculation of CIT withheld at source on accrued but unpaid income of a non-resident for Q4 2025
— Form 220.00 — PIT declaration for 2025
— Form 540.00 — excess profit tax declaration for 2025
— Form 600.00 — alternative subsoil use tax declaration for 2025
— Form 700.00 — declaration on land tax, property tax and vehicle tax for 2025
— Form 871.00 — register of lease (use) agreements
— Form 912.00 — declaration under the special tax regime using a fixed deduction for 2025
— Form 920.00 — declaration under the special tax regime for peasant and farm households for 2025

1 April

Payments:

— Payment of vehicle tax by individuals for 2025

6 April

Payments:

— PIT of individuals engaged in private practice

10 April

Payments:

— Final settlement of PIT/CIT, land tax, property tax, vehicle tax based on the 2025 declaration
— Unified land tax for the period from 1 October to 31 December 2025
— CIT withheld at source on accrued but unpaid income of a non-resident for Q4 2025
— Excess profit tax
— Alternative subsoil use tax

15 April

Tax reporting:

— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for February 2026

20 April

Tax reporting:

— Form 101.02 — calculation of advance CIT payments after filing the declaration for Q2–Q4 2026
— Form 328.00 — application for import of goods and payment of indirect taxes for March 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

27 April

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— CIT withheld at source
— Fee for placement of outdoor (visual) advertising

5 May

Payments:

— PIT of individuals engaged in private practice

15 May

Tax reporting:

— Forms 101.03, 101.04 — calculation of CIT withheld at source for Q1 2026
— Form 200.00 — declaration on PIT and social tax for Q1 2026
— Form 300.00 — VAT declaration for Q1 2026
— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for March 2026
— Form 510.00 — subscription bonus declaration for Q4 2025
— Form 570.00 — rent tax on exports declaration for Q1 2026
— Form 590.00 — mineral extraction tax declaration for Q1 2026
— Form 710.00 — gambling tax declaration for Q1 2026
— Form 860.00 — declaration on payment for use of surface water resources for Q1 2026
— Form 870.00 — declaration on payment for negative environmental impact for Q1 2026

20 May

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for April 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

25 May

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— CIT withheld at source
— Value-added tax (VAT)
— Rent tax on exports
— Mineral extraction tax
— Fee for use of surface water resources
— Fee for placement of outdoor (visual) advertising
— Current property tax payment
— Current payment for land use
— Current payment for negative environmental impact
— Gambling tax

5 June

Payments:

— PIT of individuals engaged in private practice

15 June

Tax reporting:

— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for April 2026

22 June

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for May 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

25 June

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— CIT withheld at source
— Fee for placement of outdoor (visual) advertising
— Fee for use of radio frequency spectrum
— Fee for provision of long-distance and/or international telephone communication, as well as cellular communication
— Fee for use of licenses for certain types of activities

7 July

Tax reporting:

— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for May 2026

Payments:

— PIT of individuals engaged in private practice

20 July

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for June 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

27 July

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— CIT withheld at source
— Fee for placement of outdoor (visual) advertising

5 August

Payments:

— PIT of individuals engaged in private practice

17 August

Tax reporting:

— Forms 101.03, 101.04 — calculation of CIT withheld at source for Q2 2026
— Form 200.00 — declaration on PIT and social tax for Q2 2026
— Form 300.00 — VAT declaration for Q2 2026
— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for June 2026
— Form 510.00 — subscription bonus declaration for Q4 2025
— Form 570.00 — rent tax on exports declaration for Q2 2026
— Form 590.00 — mineral extraction tax declaration for Q2 2026
— Form 710.00 — gambling tax declaration for Q2 2026
— Form 860.00 — declaration on payment for use of surface water resources for Q2 2026
— Form 870.00 — declaration on payment for negative environmental impact for Q2 2026
— Form 910.00 — simplified declaration for the first half of 2026

20 August

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for July 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

25 August

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— Taxes under the simplified declaration for the first half of 2026
— Value-added tax (VAT)
— CIT withheld at source
— Mineral extraction tax
— Rent tax on exports
— Current property tax payment
— Current payment for land use
— Fee for placement of outdoor (visual) advertising
— Fee for use of surface water resources
— Current payment for negative environmental impact
— Gambling tax

7 September

Payments:

— PIT of individuals engaged in private practice

15 September

Tax reporting:

— Form 250.00 — declaration of assets and liabilities
— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for July 2026
— Form 270.00 — declaration of income and property

21 September

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for August 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

25 September

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— CIT withheld at source
— Fee for placement of outdoor (visual) advertising
— Fee for use of radio frequency spectrum
— Fee for provision of long-distance and/or international telephone communication, as well as cellular communication
— Fee for use of licenses for certain types of activities

1 October

Payments:

— Payment of the unified property tax by individuals

5 October

Payments:

— PIT of individuals engaged in private practice

15 October

Tax reporting:

— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for August 2026

20 October

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for September 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

27 October

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— CIT withheld at source
— Fee for placement of outdoor (visual) advertising

5 November

Payments:

— PIT of individuals engaged in private practice

16 November

Tax reporting:

— Forms 101.03, 101.04 — calculation of CIT withheld at source for Q3 2026
— Form 200.00 — declaration on PIT and social tax for Q3 2026
— Form 300.00 — VAT declaration for Q3 2026
— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for September 2026
— Form 510.00 — subscription bonus declaration for Q4 2025
— Form 570.00 — rent tax on exports declaration for Q3 2026
— Form 590.00 — mineral extraction tax declaration for Q3 2026
— Form 710.00 — gambling tax declaration for Q3 2026
— Form 860.00 — declaration on payment for use of surface water resources for Q3 2025
— Form 870.00 — declaration on payment for negative environmental impact for Q3 2026

20 November

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for October 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

25 November

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— Advance payments for CIT
— CIT withheld at source
— Value-added tax (VAT)
— Rent tax on exports
— Mineral extraction tax
— Current property tax payment
— Current payment for land use
— Gambling tax
— Fee for placement of outdoor (visual) advertising
— Current payment for negative environmental impact
— Fee for use of surface water resources

7 December

Payments:

— PIT of individuals engaged in private practice

15 December

Tax reporting:

— Form 400.00 — excise tax declaration + calculation for structural subdivisions under Form 421.00 for October 2026

21 December

Tax reporting:

— Form 328.00 — application for import of goods and payment of indirect taxes for November 2026

Payments:

— Excise tax + excise tax for structural subdivisions
— Amounts of indirect taxes on imported goods within the EAEU

25 December

Payments:

— PIT withheld at source, social tax, social contributions, OPPV, OSMS contributions, mandatory health insurance contributions, OPVR, OPV
— CIT withheld at source
— Fee for placement of outdoor (visual) advertising
— Fee for use of radio frequency spectrum
— Fee for provision of long-distance and/or international telephone communication, as well as cellular communication
— Fee for use of licenses for certain types of activities

31 December

Tax reporting:

— Form 101.02 — final deadline for additional calculation of advance CIT payments