Property tax for foreign citizens

A foreign individual owning an immovable property (real estate) in Uzbekistan shall pay property tax. Property tax rate ranges between 0.23% to 2% depending on the size of a property and its type (residential or non-residential).

Municipal authorities can decrease or increase property tax rates in the territory of their administration.

Property tax is based on the cadastral (title) value of immovable property. For the purpose of taxation, the cadastral (title) value of a property shall be considered to be at least 42 million Uzbek Soums.

Tax shall be paid in equal installments by April 15 and October 15 for the current year.