Now the property and land taxes of citizens will not be charged.

Penalty amounts calculated for property tax and land tax of natural persons in Uzbekistan are deducted from the account. This is a package of measures adopted by President Shavkat Mirziyoyev on June 14 of this year, “To further encourage the formation of an active business environment, to prevent excessive spending by the population in fulfilling tax obligations, and to create additional jobs.” The decision provides for the following:

According to the decision, as of June 1, 2023, the following will be written off:

The fines calculated for unpaid debts of property tax and land tax (except for immovable real estate objects) collected from individuals.

The personal income tax and social tax debt of fixed amounts of individual entrepreneurs who have not carried out financial and economic activities during the last 6 months, as well as the amount of penalties and fines charged to them.

The amount of fines applied for overdue receivables of economic entities for foreign trade operations.

Judicial and enforcement proceedings related to the collection of this tax debt, penalties, and fines will be terminated.

Also, until June 1, 2024, the tax calculation procedure for individuals using land plots without documents at the 3-fold increased rate of land tax will be suspended.

Farmers were allowed to pay off their water tax debt as of June 1, 2023, in equal installments over 12 months without interest.

In addition, from July 1, 2023, to July 1, 2024, the income tax collected from individuals paid by entrepreneurs with a land area of more than 25 hectares specialized in greenhouses on the income of their employees in the form of payment for labor will be subject to the following conditions simultaneously, and a procedure for refunding entrepreneurs will be introduced if the following are observed:

Ensure the employment of at least 1 worker per month for every 5 hectares of land.

Determine the income in the form of payment of wages per month for each worker in an amount not less than 1 times the minimum amount of wages (980 thousand soums).
The income received by business entities specializing in greenhouses from greenhouse activities is at least 60% of the total income at the end of the current reporting (tax) period.