Land tax in Uzbekistan

Land tax is paid by legal entities (Tax Code Article 425) and individuals (Tax Code Article 433) that hold taxable land. The amount depends on the land category, area or normative value, region, local coefficients, exemptions, and holding period. Legal entities calculate the tax themselves, while the tax authority assesses it for individuals.

In brief:

• A person pays land tax or an equivalent land rent payment (Tax Code Article 424) to the budget for land.
• The tax base is area for non-agricultural land and normative value for agricultural land.
• Individuals pay in equal instalments by 15 April and 15 October (Tax Code Article 440).
• The final amount combines the Tax Code base rate, the rate for the land’s location, special coefficients, and any exemption.

Updated: 04 September 2026

Who pays land tax

The taxpayer is determined by the registered land right and how the plot is used. For legal entities, including non-residents, the obligation arises from ownership, possession, use, or lease. When real estate is rented out, the lessor pays land tax; under a finance lease, the lessee pays; and when land is used jointly, each participant pays for its share of the area.

Individuals and dehkan farms, whether or not formed as legal entities, pay when they hold land by ownership, possession, use, or lease. If a land right passes together with a house or other structure through inheritance, tax is collected from the heir with due regard to the deceased person’s obligations.

The Land Code distinguishes the available rights: legal entities may own, permanently use, or lease a plot, while individuals may own or lease it. As a rule, foreign nationals, stateless persons, and foreign legal entities may hold land only under lease (Land Code Article 17). A foreign national or stateless person acquiring taxable land files an application (Tax Code Article 130) with the tax authority at the land’s location, attaching an identity-document copy and, if available, proof of foreign tax registration.

Leases of state-owned land and private leases have different tax consequences. A payment under a registered agreement with a district or city khokim, or with a state body, institution, or organisation that permanently uses the land, is treated as land tax. Under a private lease, the parties set the rent, while the owner remains responsible for land tax.

Which land plots are taxable

For a legal entity, the taxable object is land held by ownership, possession, use, or lease. However, seventeen categories (Tax Code Article 426) are not treated as taxable objects unless used for business activity:

1. land of non-profit organisations used for non-profit activity;
2. common-use land in settlements and in gardening, viticulture, and vegetable-growing associations;
3. public roads, including toll roads;
4. forest parks, parks, boulevards, squares, mass recreation and tourism areas, and irrigation-ditch networks;
5. state nature reserves, integrated wildlife sanctuaries, nature and national parks, natural monuments, nature nurseries, and biosphere reserves, except wildlife sanctuaries within hunting farms;
6. health-resort land with natural therapeutic factors transferred to specialised institutions for permanent use;
7. recreational land for mass recreation and tourism;
8. historical and cultural land beneath tangible cultural-heritage sites and memorial parks;
9. land of hydrometeorological and hydrogeological stations and posts;
10. land beneath certain civil-protection and mobilisation facilities carried on a legal entity’s balance sheet;
11. municipal and household-service land, including burial and waste-management sites;
12. land beneath and around apartment buildings and dormitories, except land beneath non-residential property;
13. water-fund land;
14. reserve land;
15. land used for geological exploration and survey work;
16. land containing Mahalla Service company buildings used for neighbourhood improvements and specified socially important paid services;
17. pastures permanently used by territorial pasture-management state institutions.

For an individual, taxable objects comprise seven groups of plots (Tax Code Article 434): agricultural and dehkan land; land for individual housing; collective gardening, viticulture, and vegetable growing; collective and individual garages; service allotments; land passing together with real estate or acquired into ownership; and land for business activity. Common land of an apartment building is not taxable, except the area used for business or occupied by non-residential property.

A land right arises after the boundaries have been fixed, a plan and description prepared, and the right registered with the state (Land Code Article 31). It is confirmed by an electronic extract (Land Code Article 33) from the State Register of Rights to Immovable Property. The registered area, category, and permitted use therefore directly affect the assessment.

This article does not cover tax on buildings and structures. The guide to property tax explains how the real estate itself is taxed and how its tax base differs from the land base. Consult it when a taxable house, office, warehouse, or unfinished facility stands on the plot.

How the tax base is determined

For a legal entity, the base for non-agricultural land is the taxable area, while the base for agricultural land is its normative value. When a state-owned asset is purchased by instalments, the taxable area is the proportion corresponding to the paid portion of the purchase price. These tax-base rules (Tax Code Article 427) apply with regard to the date on which the right arose.

If the land right passes during the year, the base arises from the following month. When the area decreases, the base decreases from the month of change. An exemption reduces the base from the month in which entitlement arises; after entitlement is lost, the base increases from the following month. An organisation carrying on taxable and non-taxable activities must account for the land separately; if the area cannot be separated, the base is calculated according to the share of net revenue from taxable activity.

For an individual, the base is generally the area recorded by the immovable-property registration authority. Agricultural plots held by individuals and dehkan farms use the normative value (Tax Code Article 435), calculated as an average for irrigated or non-irrigated land in the district or city. For collective gardening and garages, the managing organisation supplies the data; for a service allotment, the employer that granted it supplies the data.

The UzDavYerLoyiha institute determines the normative value of agricultural land annually for each plot and land user. From 2026, it applies an income approach based on profit and profitability, taking account of the type of agricultural land, soil productivity score, normative yield, the base calculation unit (BRV), lease term, regional coefficient, water availability, and other prescribed indicators; the result is entered in the land cadastre. A certificate is prepared for each agricultural producer and transmitted through the inter-agency platform to the Tax Committee for delivery to that producer.

Agricultural land means land granted or designated for agricultural purposes. The composition of agricultural land (Land Code Article 43) includes arable land, perennial plantations, fallow land, hayfields, and pastures; supporting land includes protective plantations, roads, utility lines, water bodies, water-saving systems, buildings, and structures.

Land tax rates in 2026

For legal entities, the Tax Code sets base rates per hectare (Tax Code Article 429). The actual rate may differ after territorial and special coefficients are applied.

The Jokargy Kenes of the Republic of Karakalpakstan and regional Kengashes set district and city rates using coefficients from 0.5 to 2.0. The district or city Kengash then applies a coefficient from 0.7 to 3.0; in Tashkent, it applies the coefficient directly to the base rate for the relevant zone. Local rates must be sent to the tax authorities by 10 January, and the tax authority must notify taxpayers within five days.

Base rates for individuals are set per square metre (Tax Code Article 437). The same two levels of territorial coefficients apply.

Agricultural land held by legal entities, individuals, and dehkan farms is taxed at 0.95% of normative value. The Jokargy Kenes and the regional and Tashkent city Kengashes may apply a coefficient from 0.5 to 1.2. Greenhouse land is taxed as agricultural land.

Special coefficients apply to certain objects:

• 0.2 for land beneath agricultural-enterprise buildings used to produce and store output or raise silkworms, subject to the Tax Code exceptions;
• 0.1 for land of organisations whose only participants are associations of persons with disabilities, provided such employees account for at least 50% of both headcount and payroll;
• 0.48 for the energy, transport, and municipal infrastructure listed in the Tax Code, construction under state programmes, and mothballed facilities;
• 0.1, or 0.05 in rain-fed and pasture zones, for land occupied by mines and quarries;
• 0.3 for other land in rain-fed and pasture zones.

This article calculates the annual payment for land but does not explain how to obtain land or secure construction permissions. The guide to land and construction explains how rights arise, permitted use changes, and development is documented. Consult it before buying, leasing, or beginning a project.

How to calculate land tax

For a legal entity’s non-agricultural land, multiply the area in hectares by the regional base rate, the coefficient of the region or Republic of Karakalpakstan, the district or city coefficient, and any applicable special coefficient. For part of a year, count the months during which the plot is included in the tax base.

Example. A legal entity uses 0.10 hectares in Tashkent’s third zone for a full year. Assume that the local coefficient is 1.0 and no special coefficient applies. The calculation is 0.10 × 196,600,000 = UZS 19,660,000. If the right is registered in May, the base arises in June: 19,660,000 × 7 / 12 = UZS 11,468,333 for the year, subject to the reporting rules on rounding.

Example. An individual’s plot in Tashkent’s fourth zone covers 300 sq. m, and the local coefficient is 1.0. The full-year calculation is 300 × 1,014 = UZS 304,200. The tax authority divides the amount into two equal payments of UZS 152,100 by each statutory date.

Example. An agricultural plot’s normative value is UZS 500,000,000, and the regional coefficient is 1.0. The tax is 500,000,000 × 0.95% = UZS 4,750,000. For a legal entity, the first payment is UZS 1,425,000, or 30%, and the balance is UZS 3,325,000.

These examples illustrate the method but do not replace the local rate. A calculation requires a register extract, the plot’s area and category, its zone or mahalla, the local Kengash decision, the agricultural land’s normative value, the date the right arose, and any exemption.

When increased rates apply

For a legal entity, land beneath unfinished construction is taxed at twice the rate (Tax Code Article 429) if construction is not completed within the normative period in the design and estimate documents. If no period is prescribed, the facility is treated as unfinished after twenty-four months from the month the permit was issued. Exemptions and reducing coefficients do not apply until construction is completed.

If a legal entity uses land without documents or occupies more land than documented, the rate is multiplied by four. For an individual in the same situation, the rate is multiplied by three. The threefold rate also applies when an individual fails to plant crops or improve the household portion of a plot for individual housing.

Land owned by an individual that is used for business, leased together with a building to a legal entity or individual entrepreneur, or occupied by non-residential real estate is taxed at legal-entity rates without personal exemptions. If an individual or family enterprise produces goods or services in a home while continuing to live there, the individual rate is retained.

Land tax exemptions for legal entities

Tax Code Article 428 identifies exempt land. It includes:

• land beneath cultural, educational, and healthcare facilities, except health-resort facilities in tourist zones, and social-welfare facilities;
• sports and fitness complexes, training bases, and children’s health camps;
• urban electric-transport tracks, metro lines and stations, and related structures;
• settlement water-supply and wastewater facilities;
• main heat pipelines and related pumping, metering, and other facilities;
• the types of protective forest plantations listed in the Tax Code;
• land using water-saving irrigation technology;
• land newly brought into agricultural use;
• existing irrigated land undergoing land-improvement work;
• agricultural and forest-fund land of research and teaching farms directly used for approved research and teaching purposes;
• land beneath rural antenna-mast metal structures, except in cities and district centres;
• land beneath stand-alone renewable-energy installations;
• new orchards, vineyards, and mulberry plantations, through a rate reduction.

The exemptions have different periods and documentary requirements. Water-saving irrigation provides a five-year exemption (Tax Code Article 428) from the month of implementation, based on an authorised-body opinion. If the system is removed or becomes unusable during that period, the liability is restored for the entire exemption period. Newly developed land is exempt during the work and for five years after development; land under improvement is exempt for five years from the start of work under an approved project.

For renewable-energy installations with capacity up to 100 kW, the period is three years. It is ten years for solar panels with storage capacity of at least 25% of panel capacity and for installations of 100 kW or more. The rate for new orchards, vineyards, and mulberry plantations is reduced by 50% for five years. If new orchards or vineyards are not established within twelve months after an opinion finding the old plantings inefficient, the rate becomes threefold. Using land contrary to its designated purpose removes Article 428 exemptions.

A separate rule applies to a full exemption granted by Tax Code Article 483 or by a decision of the President or Cabinet of Ministers: a legal entity generally pays one percent (Tax Code Article 75) of the amount assessed. To use the exemption, the previous year’s revenue must exceed the exemption amount, each employee must be paid at least 2.720.000 sum each month, and average annual headcount must be at least three. Article 75 lists the categories to which these conditions do not apply.

Exemption example. If land tax before a full exemption is UZS 10,000,000, the payment under the one-percent rule is 10,000,000 × 1% = UZS 100,000. This rule must be checked separately from exclusions built directly into the taxable-object rules and Tax Code Article 428.

The exemptions above concern land. Other industry and tax-regime incentives are collected in the article on tax incentives. Consult it when a single project involves corporate income tax, VAT, property tax, and land tax.

Which individuals are exempt from land tax

Six categories are exempt from land tax (Tax Code Article 436):

1. citizens holding the title Oʻzbekiston Qahramoni, Hero of the Soviet Union, Hero of Labour, or all three classes of the Order of Glory;
2. persons with disabilities caused by war, war participants, and persons treated as equivalent;
3. persons with Group I or Group II disabilities;
4. single pensioners living alone, or with minor children or a child with a disability, in a separate house;
5. large families that have lost one or both parents who supported the family;
6. citizens entitled to benefits for participating in the clean-up after the Chernobyl nuclear accident.

The principal exemptions apply to registered land for individual housing or a dehkan farm and cover only one plot chosen by the taxpayer. The individual must submit supporting documents to the tax authority at the plot’s location. Article 436 specifies the document for each category: an identity certificate, a certificate from an authorised body, a pension certificate, or a combination of these documents.

For a residential plot with a renewable-energy installation above 1 kW, the tax may be reduced by no more than 440.000 sum. The period is three years, or ten years for solar panels with storage capacity of at least 25% of the panels’ capacity. The relief is granted once for one plot on the basis of a certificate from the energy-supply organisation.

How a legal entity files and pays

The tax period is the calendar year (Tax Code Article 430). An organisation calculates the tax as at 1 January and files at the plot’s location. The deadline is 20 January for non-agricultural land and 1 May for agricultural land (Tax Code Article 431).

If the base or amount changes, an adjusted return must be filed within one month. Changes to the area or composition of agricultural land must be reflected in an adjusted return by 1 December. An organisation holding plots that are not taxable objects files a separate certificate about those plots by 20 January.

Payment deadlines differ:

The payment deadlines depend on the taxpayer and land category (Tax Code Article 432). If an organisation discovers an error that changed the tax, it files an adjusted return (Tax Code Article 83). After the payment deadline, relief from liability is possible if the adjustment is filed before the taxpayer learns that the breach was detected or an audit was appointed, and the shortfall and late-payment interest are paid beforehand.

How an individual checks and pays land tax

The tax period for an individual is the calendar year (Tax Code Article 438). The authority at the plot’s location calculates the tax from the immovable-property register and, for agricultural land, the normative-value data. By 1 March it sends a payment notice (Tax Code Article 439) against signature, through the personal account, by SMS, in a dedicated mobile application, or by another verifiable method.

When the area changes or an exemption begins or ends, the tax authority recalculates the amount within one month and sends a new or supplementary notice. For a non-residential unit in an apartment building, land tax is calculated using the unit’s area divided by the number of storeys.

An individual pays in two equal instalments by 15 April and 15 October. For a new plot, the obligation begins in the following month; an area reduction and a new exemption apply from the month of the event; after an exemption ends, payment begins in the following month. If the notice shows a different area, category, or exemption, first compare it with the electronic extract and supporting documents, then request recalculation.

Consequences of late payment or incorrect reporting

Late-payment interest accrues on overdue land tax for every calendar day beginning on the day after the statutory deadline. The daily rate is one three-hundredth of the Central Bank’s current refinancing rate applied to the unpaid amount (Tax Code Article 110). The interest is payable in addition to the tax and does not displace other collection or liability measures.

Failure to supply documents required to calculate tax carries a fine of 1.320.000 sum (Administrative Liability Code Article 175). Late tax reporting carries a fine of 440.000 sum for a citizen and 4.400.000 sum for an official, or 1.320.000 sum for a microfirm or small enterprise. If several types of tax reports are late in the same calendar month, only one late-reporting fine applies.

What changed in 2025–2026

• Resolution No. 744 of the Cabinet of Ministers, dated 26 November 2025, introduced a new procedure for determining the normative value of agricultural land from 1 January 2026. Agroportal data provide the basis, UzDavYerLoyiha performs the valuation, and the result is sent to the Tax Committee through the inter-agency platform.
• Presidential Resolution No. PP-364, dated 28 November 2025, introduced an experiment in Namangan Region from 1 January 2026: the electricity-billing system may be used when collecting an individual’s property- and land-tax debt exceeding UZS 1,000,000.
• Decision No. VII-15-104-2-42-K/25, dated 30 December 2025, set Bukhara city’s rates from 1 January 2026 at UZS 79,288,000 per hectare for legal entities and UZS 645 per square metre for individuals, replacing the previous decision. This illustrates the annual local review: another district uses its own decision.
• Presidential Decree No. UP-47, dated 25 March 2026, exempted land of botanical gardens and dendrological parks occupied by crops and trees for scientific experiments, breeding, and educational purposes. A legal entity must separately apply the one-percent rule (Tax Code Article 75).
• Presidential Decree No. UP-103, dated 2 June 2026, provided a land-tax exemption for the listed cultural and arts entities from 1 September 2026 until 1 January 2036. Legal entities must also account for the one-percent payment rule in Tax Code Article 75.

What to verify before calculating

Six inputs must agree before calculation: the rights holder, area, land category, principal permitted use, territorial rate, and exemption entitlement. A legal entity also needs the date the base changed, the local Kengash decision, the agricultural land’s normative-value certificate, and separate accounting for taxable and non-taxable areas. An individual needs the payment notice and documents supporting the chosen exemption.

A difference between actual and registered area changes the amount and coefficient: undocumented use or occupation beyond the registered area increases the rate. The calculation should therefore start with the register data and current local decision and end with a check of the reporting and payment deadlines for the relevant taxpayer category.

Frequently asked questions

How is land tax calculated in Uzbekistan?

Identify the land category and tax base. For non-agricultural land, the base is area; for agricultural land, it is normative value. Then apply the Tax Code base rate, regional and district or city coefficients, any special coefficient, and the exemption. When a right arises during the year, a legal entity counts the base from the following month; the tax authority calculates the individual’s amount.

Where can I find the land tax rate for my plot?

The base rate appears in Tax Code Articles 429 and 437, but local Kengashes set the final territorial rate. Obtain the current-year decision for the district, city, mahalla, street, or zone where the plot is located. A legal entity uses that rate in its return, while an individual can compare it with the payment notice.

When do individuals pay land tax?

Payment is made in two equal instalments by 15 April and 15 October. By 1 March, the tax authority must send a notice stating the amount and deadlines. If the area changes or an exemption arises during the year, the authority recalculates within one month and sends a new or supplementary notice.

Does a pensioner pay land tax?

The exemption does not cover every pensioner. It applies to a single pensioner within Tax Code Article 436: a person living alone, or with minor children or a child with a disability, in a separate house. After supporting documents are submitted, the exemption applies to one chosen registered plot for individual housing or a dehkan farm.

How is land used for business taxed?

If an individual uses a plot for business, leases a house or other building to a legal entity or individual entrepreneur, or owns a non-residential property, the land is taxed at legal-entity rates and personal exemptions do not apply. Producing goods or services at home while also living there preserves the individual rate.

Is tax payable when land is leased?

Registered rent for state-owned land is treated as land tax, and the corresponding tax rules apply to the lessee. When private real estate is let under an ordinary lease, the lessor pays land tax. Under a finance lease, the lessee is the taxpayer, so the contract type determines who is liable.