Published March 18, 2026
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PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN
- 1. Acting associate professor of the department of "Investment and Innovations",
- 2. PhD,Student of Samarkand institute of economics and service
Description
This study examines the peculiarities of property taxation in Uzbekistan under the 2026 legal framework. It analyzes the structure, valuation methods, rate differentiation, administrative procedures, and socio-economic implications of property taxes for both natural and legal persons. Emphasis is placed on the statutory minimum cadastral valuation, progressive and differentiated rates, digitalized reporting systems, and targeted incentives for investment and social welfare.
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356-360.pdf
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Additional details
References
- State Tax Committee of the Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan (latest amendments). Tashkent, Uzbekistan: Official Gazette.
- Ministry of Finance of the Republic of Uzbekistan. (2025). Guidelines on property tax valuation and administration. Tashkent, Uzbekistan: Ministry of Finance Publication.
- Spot.uz. (2026, January 7). Property tax in Uzbekistan: Key updates and reforms.
- Ismailov, S., & Karimov, A. (2024). Modernization of tax administration and digitalization in Uzbekistan. Journal of Public Finance Studies, 12(3), 45–62.
- Tashkent Institute of Finance. (2025). Cadastral valuation and its impact on local budgets. Tashkent, Uzbekistan: TIF Press.