Significant amendments have been introduced to the tax legislation of Uzbekistan regarding land tax for legal entities. These changes cover the indexation of tax rates, the application of increasing and decreasing coefficients, tax incentives for certain categories of taxpayers, as well as the procedure for generating and submitting land tax reports.
Base rates for non-agricultural land
The base land tax rates for land plots not intended for agricultural use have been indexed compared to the 2025 level.
The exact amount of land tax rates is determined by the Jokargy Kenes of the Republic of Karakalpakstan, as well as regional, district and city Councils of People’s Deputies, using decreasing and increasing coefficients.
Coefficients for agricultural land
The Jokargy Kenes of the Republic of Karakalpakstan, regional Councils and the Tashkent City Council of People’s Deputies are authorized to apply decreasing and increasing coefficients ranging from 0.5 to 1.2 to the land tax rates established for agricultural land.
Taxation of land occupied by greenhouse farms
Land plots occupied by greenhouse farms are subject to land tax at the rates established for agricultural land and calculated at 0.95% of the normative value of agricultural land.
The normative value of such land plots is determined in accordance with the procedure established by law.
Tax incentives for organizations of persons with disabilities
A coefficient of 0.1 is applied to land tax rates for land plots occupied by legal entities whose sole participants are public associations of persons with disabilities, provided that:
- at least 50% of the total number of employees are persons with disabilities;
- the payroll fund of employees with disabilities accounts for at least 50% of the total payroll fund.
Previously, a coefficient of 0.25 was applied to such land plots.
Increase in tax rates for certain objects
In accordance with Part 9 of Article 429 of the Tax Code, the land tax rate for the objects specified in the first paragraph of this provision has been increased from 0.45% to 0.48%.
Formation of land tax reports by territory
Land tax reports are generated only for territories where land tax rates have been approved by the relevant Councils of People’s Deputies.
In territories where tax rates have not been approved, land tax reports are not generated automatically by tax authorities.
Proactive land tax reporting procedure
Land tax reporting has been transferred to a proactive format. Reports are generated automatically based on data available to tax authorities, as well as information entered by taxpayers through their personal accounts.
Taxpayers may make adjustments to the report within 5 days, but no later than the statutory reporting deadline.
If no adjustments are made, the taxpayer is deemed to have agreed with the automatically generated report, and the report is considered duly submitted.
Deadline for submitting land tax reports
Land tax reports for non-agricultural land must be submitted no later than 20 January of the current year to the tax authority at the location of the land plot.
Reporting forms for 2026
Land tax reporting forms for non-agricultural land for 2026 have been published on the my.soliq.uz portal:
- Form 10510_20 — for AOS taxpayers;
- Form 10510_21 — for taxpayers who are not AOS payers.
Submission of approved rates to tax authorities
The Jokargy Kenes of the Republic of Karakalpakstan, as well as regional, district and city Councils of People’s Deputies, must submit decisions on decreasing or increasing coefficients applied to land tax rates to the tax authorities annually no later than 10 January.
As of 10 January of the current year, approved land tax rates were submitted by the Councils of People’s Deputies of the Republic of Karakalpakstan and the Andijan, Bukhara, Jizzakh, Kashkadarya, Namangan, Samarkand, Tashkent, Fergana and Khorezm regions.
The following territories are excluded: Khojaobod, Izboskan, Bo‘ston, Shahrisabz city, Koson, Shahrisabz district, Kuyichirchiq and Khazarasp districts.
Legal entities owning land plots in these territories are eligible to submit land tax reports for non-agricultural land.
In territories where land tax rates have not been approved, land tax reports are not generated automatically by tax authorities.