Corporate Property Tax — 2026
Official Legislative Updates & Compliance Guide
⚡ Proactive Tax Reporting System
The process for filing property tax reports has shifted to a proactive format. The system now operates as follows:
Automatic Generation
Reports are automatically generated by tax authorities using internal databases and the information provided by the taxpayer in their personal interactive account.
Review & Correction
Taxpayers have 5 business days to make corrections. If no amendments are submitted within this window, the report is deemed approved and filed as-is.
Applicable Tax Rates for 2026
Standard Rate
Applies to most commercial real estate assets.
Special Objects (Art. 415 pt. 3)
Indexed upward from the previous rate of 0.65%.
Minimum Taxable Values per 1 m²
The taxable base cannot be lower than the following absolute values per square meter of real estate:
Advance Payment Certificates
Taxpayers must submit their advance payment forms to the tax authorities at the property’s location no later than January 20th of the current tax period.
Turnover Tax Payers (AOS)
Form: 10401_33
Other Taxpayers
Form: 10401_34
Note: Non-resident legal entities of the Republic of Uzbekistan are not required to submit advance payment certificates.
Advance Payment Deadlines
Turnover Tax (AOS) Payers
Amount: 1/4 of the annual tax
Payable by the 20th day of the third month of each quarter.
General Regime Taxpayers
Amount: 1/12 of the annual tax
Payable by the 10th day of each month (Jan deadline is Jan 20th).
Source: SoliqNews / My.soliq.uz