Land tax
Local and foreign companies that hold, possess and use land plots in Uzbekistan pay land tax.
Rent paid for leased land plots under a land lease agreement is equated to land tax.
Calculation of land tax
Tax base for land tax for non-agricultural land is the area of the land plot and for agricultural land – the normative (productivity) value of the land plot in use.
Annual tax rates for non-agricultural land in the regions of Uzbekistan (other than Tashkent city) range between 27 million Uzbek soums and 44 million Uzbek soums per hectare, depending on the region. In Tashkent city, the annual rate of land tax for non-agricultural land ranges between 56 million Uzbek soums to 271 million Uzbek soums per hectare, depending on the city zone.
The annual tax rate for agricultural land is set at 0.95% of the normative (productivity) value of land.
For land plots occupied by delayed (unfinished) construction objects, the tax shall be paid at double rates. When using land plots without title documents or in excess of what is indicated in title documents, tax rate shall be paid at 4 times the usual amount.
Based on economic considerations, land tax rates can be adjusted (for increase or decrease) pursuant to decisions of municipal authorities.
Tax reporting and tax payments
Tax reports for land tax for non-agricultural land are filed annually no later than January 10 for the current year. Land tax for non-agricultural lands is paid:
- by taxpayers on turnover tax regime before the 20th day of each third month of each quarter in the amount of one fourth of the annual land tax liability
- by other taxpayers before the 10th day of each month in the amount of one twelfth of the annual land tax liability
Tax reports for land tax on agricultural land are filed no later than May 1 of the current year. Land tax for agricultural land is paid by September 1 in the amount of 30% of the annual land tax liability, and the remaining amount by December 1.
Land tax incentives
Renewable energy producers are exempt from land tax on land plots, occupied by renewable energy installations of at least 0.1MW capacity, for a period of 10 years from the date of commissioning of the installations.
The following categories of land are not subject to land tax:
- occupied by cultural, educational, healthcare facilities (except for lands occupied by health resort facilities located in tourist areas)
- occupied by sports and physical education facilities, educational and training bases and children's summer camps
- occupied by antenna-mast metal structures located in rural areas (except for cities and regional centers)
- lands where water-saving irrigation technology has been implemented (such as drip, sprinkler, discrete irrigation), for a period of 5 years starting from the month in which the said technology was implemented
- newly developed agricultural land plots, for the period of development and subsequent 5 years in accordance with a project documentation approved by a relevant authority
- lands on which melioration works are carried out, for a period of 5 years from the start of works in accordance with a project documentation approved by a relevant authority
- lands on which new orchards, vineyards and mulberry trees have been planted, for a period of 5 years