Property Tax in Uzbekistan: for Individuals and Legal Entities

Individuals: base and rates for 2026 (Articles 420 and 422 of the Tax Code)

• base — the cadastral value determined by the real estate rights registration authority;
• residential houses, apartments, country houses up to 200 sq m, parking spaces — 0.36%;
• housing in cities of 200–500 sq m — 0.48%, over 500 sq m — 0.64%; in other settlements over 200 sq m — 0.48%;
• property used for business or leased to a legal entity or an individual entrepreneur (IE) — 1.5%;
• regions may apply coefficients of 0.7–1.3; unregistered new houses — a double rate applied to a notional value.

Individuals: exemptions and payment (Articles 421 and 423)

• exempt is the property of Heroes, disabled persons and war veterans and persons equated to them, parents and widows of fallen servicemen, and others (Article 421);
• the tax is calculated by the tax authority, which sends a payment notice by 1 March — to the personal account, by SMS or to the mobile app;
• payment — in equal instalments by 15 April and 15 October;
• on a sale, the previous owner pays the tax up to the month the right is lost, and the new owner from the month the right arises.

Legal entities: in brief

The rate is 1.5% (3% for construction not completed on time, 0.7% for certain infrastructure facilities); the base is no lower than the minimum value per 1 sq m; a statement is due by 20 January and the annual return by 1 March (Articles 412, 415 and 417). See the article on property tax and land tax for legal entities for details.

Specifics for legal entities

For organisations, the tax base is determined from accounting data on the net book value of fixed assets, unless the Code provides otherwise for specific types of property.

Specifics for individuals

For individuals, the tax is calculated by the tax authorities based on the cadastral value of the property; certain categories of citizens and property enjoy exemptions.