Uzbekistan Property Tax Guide 2026

Overview — Property Taxation in Uzbekistan

Property tax in Uzbekistan is levied on the owners of buildings and structures. The tax is calculated based on the cadastral value of the property as determined by the State Cadastre Committee. Cadastral values are periodically reassessed to reflect market conditions. The tax is paid annually to the State Tax Committee. Land tax is a separate tax paid by owners and users of land plots, based on land category (agricultural, industrial, residential) and location. Both taxes are local taxes, with revenue allocated to regional budgets. Property tax applies to legal entities and individuals who own buildings.

Building Tax Rates — 0.5% to 1.5%

The annual property tax on buildings is calculated as a percentage of the cadastral value:

• 0.5% — residential buildings and apartments (individuals)
• 1.0% — commercial buildings (shops, offices) and mixed-use properties
• 1.5% — industrial buildings, warehouses, and production facilities

For individuals, the tax is calculated automatically by the tax authorities based on cadastral data and notified to the taxpayer. Payment is due by 15 October each year. For legal entities, property tax is declared and paid quarterly in advance, with annual reconciliation. The tax is deductible for CIT purposes.

Land Tax

Land tax is separate from building tax and is levied on the owner or user of land plots. Rates vary significantly based on:

• Land category — agricultural, industrial, residential, commercial
• Location — rates are set by regional authorities within ranges prescribed by the Tax Code
• Land area — tax is calculated per square metre or per hectare

Agricultural land tax is based on the cadastral value of the land multiplied by a base rate (0.5-1%). Urban land tax varies by zone within cities. Land tax for residential plots is generally modest (UZS 500-5,000 per square metre depending on location). Land tax is deductible for CIT purposes for businesses.

Registration & Transfer Taxes

When buying or selling property in Uzbekistan, the following taxes and fees apply:

• State registration fee — 1% of the property value (capped at a maximum amount)
• Notary fee — 0.5-1% of the transaction value
• Cadastral document fee — fixed fee for cadastral passport and extracts
• CGT on seller — 12% IIT on gain (or 15% CIT for companies), with principal residence exemption after 3 years

Total transaction costs for buying property typically range from 2% to 4% of the purchase price. Buyers should budget for registration and notary fees in addition to the purchase price.

Exemptions & Reliefs

Certain property owners are exempt from building tax and/or land tax:

• Government & municipal buildings — fully exempt
• Pensioners & disabled persons — exempt from building tax on their primary residence
• Multifamily apartment buildings — common areas are exempt
• Agricultural buildings — certain farm buildings are exempt
• FEZ companies — may be exempt from property tax for a defined period (typically 5-10 years)

Relief is also available for property damaged by natural disasters or under reconstruction. Applications for relief must be submitted to the local tax office with supporting documentation.

FAQs

How is cadastral value determined?

The State Cadastre Committee assesses property values based on location, size, construction materials, age, and market data. Values are periodically updated (every 3-5 years). Property owners may appeal the cadastral valuation through the Committee or courts.

Do I pay property tax if I own a house but live abroad?

Yes, property tax is payable regardless of the owner's residency. Non-resident owners should appoint a local representative to handle tax payments. The tax is calculated based on cadastral value in UZS.

Are there tax incentives for property developers?

Yes, Uzbekistan offers property tax exemptions for newly constructed residential buildings (1-3 years depending on location) to encourage housing development. FEZ-located industrial developers may also qualify for exemptions.

Disclaimer

This guide provides general information about Uzbek property tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Uzbek tax advisor or the State Tax Committee for advice specific to your situation. InvestmentKit does not provide tax advice.