PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN

Authors

  • Turayev Alijon Akmal ugli,Nazarmamatov Nurzod Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

Keywords:

Property taxation, Uzbekistan, cadastral valuation, tax administration, fiscal policy, digitalization, socio-economic impact

Abstract

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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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.

Rahmonov, J., & Nazarov, D. (2023). Property taxation in transitional economies: Lessons for Uzbekistan. Central Asian Economic Review, 8(2), 112–130.

OldMy.gov.uz. (2026). Exemptions and incentives under the Uzbek property tax system.

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Published

2026-03-15

How to Cite

Turayev Alijon Akmal ugli,Nazarmamatov Nurzod. (2026). PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN. Journal of Applied Science and Social Science, 16(03), 356–360. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/3692

Issue

Vol. 16 No. 03 (2026): Journal of Applied Science and Social Science

Section

Articles

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