Land tax for foreign citizens

A foreign individual holding land plots in Uzbekistan under ownership, lease or permanent/temporary use rights shall be considered a taxpayer of land tax. Land plots occupied by multistory apartments are not subject to land tax.

Land tax rate consists of base tariff and coefficient. Base rate ranges between 191.8 Uzbek Soums to 1193.6 Uzbek Soums for 1 sq.m. depending on the region of location of a land plot. Decreasing and increasing coefficients of land tax are available at soliq.uz.

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