Car Tax in Uzbekistan: What an Owner Actually Pays
The list of taxes in the Tax Code, the state duty on transferring a car and what companies should check
Get a consultationChecked against the official source:
There is no separate annual tax on passenger cars in Uzbekistan. Article 17 of the Tax Code contains a closed list of taxes: VAT, excise tax, profit tax, personal income tax, taxes on the use of subsoil and water, property tax, land tax and social tax. Property tax on individuals is charged only on real estate — houses, apartments, country houses, non-residential premises and parking spaces (Art. 419) — not on cars.
If you see a "car tax" in your personal account or in a message, it is either a different payment — a duty, levy or fine — or a fraudulent message. Below is what an owner really pays.
State duty on transfer of ownership
- for notarising a contract transferring a car to another person — 3 BCV (base calculation value); with the BCV at UZS 440,000 (from 1 September 2026) this is UZS 1,320,000; for a motorcycle — 25% of the BCV (Law on State Duty);
- for a transfer to close relatives — 5% of the rate;
- when a car is bought on bank credit — 10% of the rate;
- in an exchange, the duty is charged for one car only.
Levies under the Tax Code
- a levy on the entry and transit of foreign motor vehicles;
- a levy for the right to use roads by trucks and trailers with a carrying capacity over 10 tonnes (Art. 455 of the Tax Code).
Where to check your charges
Taxes charged and arrears are shown in the taxpayer's personal account on the tax portal; information on taxes paid and arrears is not a tax secret (Art. 29 of the Tax Code). Traffic police fines are checked through the services of the internal affairs authorities.
For companies
- a car is a fixed asset: for tax purposes it is depreciated on a straight-line basis at the maximum rates (Art. 306 of the Tax Code);
- fuel and repair costs are deductible if supported by documents (Art. 305).
Transport tax figures don't add up?
We will reconcile the calculations, find the cause of the discrepancy and prepare a request to the tax authority.
Get a consultationFrequently asked questions
Is there a car tax in Uzbekistan?
The Tax Code has no annual tax on passenger cars: the list of taxes is closed (Art. 17), and property tax on individuals is charged only on real estate (Art. 419).
How much does it cost to transfer ownership of a car?
The state duty for notarising the contract is 3 BCV (UZS 1,320,000 with the BCV at UZS 440,000); for close relatives — 5% of the rate.
Book a meeting with a Leader Audit partner
Your first consultation is free. Get an expert assessment of your business risks.