Land tax for legal entities in Uzbekistan in 2026 is paid by companies that hold a land plot by ownership, possession, use or lease. For non-agricultural land the tax is calculated on the plot area at a fixed rate per hectare: in Tashkent the base rates range from UZS 65.9 million to UZS 319 million per hectare depending on the zone, and in the regions from UZS 31.8 million to UZS 51.8 million, with local councils adjusting them by coefficients. The return is due by 20 January, and the tax is paid monthly or quarterly.
Below: who pays land tax, how the regional rates are structured, which increasing and reducing rules apply, the reporting deadlines and the exemptions available in 2026.
Who pays land tax
Taxpayers are legal entities, including non-residents, that hold land plots by ownership, possession, use or lease. Key points:
- if a company leases out real estate, the lessor pays the tax on the land under it;
- under a finance lease of real estate, the lessee pays;
- rent for a plot obtained under a duly registered agreement with the district (city) khokim is treated as equivalent to land tax, so such tenants do not pay land tax separately;
- both VAT payers and turnover tax payers pay land tax.
Tax base
Non-agricultural land
The base is the total plot area less any exempt areas. If the right to a plot arises during the year, tax is calculated from the month after the right arises; if the area shrinks, the base is reduced from the month of the reduction. For non-residential premises in apartment buildings, tax is calculated on the floor area of the premises divided by the number of storeys.
Agricultural land
For agricultural land the base is the standard (normative) value of the plot determined under the law. If a company carries on both taxable and non-taxable activities on one plot, the base is split using separate records or, failing that, in proportion to revenue.
Land tax rates by region in 2026
For non-agricultural land, the Tax Code sets base rates as absolute amounts per hectare by region. From 1 January 2026 they are:
| Region | Base rate, UZS million per hectare |
|---|---|
| Tashkent, zone 1 | 319.0 |
| Tashkent, zone 2 | 254.2 |
| Tashkent, zone 3 | 196.6 |
| Tashkent, zone 4 | 130.6 |
| Tashkent, zone 5 | 65.9 |
| Andijan, Namangan, Samarkand regions | 51.8 |
| Tashkent and Fergana regions | 43.5 |
| Bukhara, Jizzakh, Kashkadarya, Navoi, Khorezm regions | 42.4 |
| Republic of Karakalpakstan | 41.2 |
| Surkhandarya region | 37.7 |
| Syrdarya region | 31.8 |
How the actual rate is set
The base rate is only a starting point. Regional councils (and the Jokargy Kenes of Karakalpakstan) apply reducing or increasing coefficients from 0.5 to 2.0. District and city councils then apply coefficients from 0.7 to 3.0 to the resulting rates — in Tashkent, directly to the zone base rates. The approved rates for the year are sent to the tax authorities by 10 January. So the exact rate for your plot is in the decision of your district or city council, and two companies in the same region may pay different amounts.
Agricultural land and special cases
- Agricultural land — 0.95% of the standard value; regional councils and the Tashkent city council may apply coefficients from 0.5 to 1.2. Land under greenhouses is taxed at agricultural rates.
- Coefficient 0.48 — land under power lines and substations, communication lines, public railways, trunk oil and gas pipelines, airfields, state programme projects during the standard construction period, and mothballed assets.
- Double rate — plots under unfinished construction, unless the law provides otherwise; exemptions and reducing coefficients do not apply.
- Fourfold rate — land used without documents or beyond the area stated in the title documents.
Reporting and payment
| What | Deadline |
|---|---|
| Return for non-agricultural land (as of 1 January) | By 20 January of the current year |
| Return for agricultural land | By 1 May of the current year |
| Amended return when the base changes | Within one month of the change |
| Payment — turnover tax payers | 1/4 of the annual amount by the 20th of the third month of each quarter |
| Payment — other taxpayers | 1/12 by the 10th of each month (January — by 20 January) |
| Payment for agricultural land | 30% by 1 September, the rest by 1 December |
The return is filed with the tax office where the plot is located. If the obligation arises during the year after a payment date, the tax is paid within 30 days of the obligation arising. From 2026 the corporate land tax return is generated proactively by the tax authorities, with 5 days to make corrections. From 1 January 2027, tax on agricultural land will be calculated from data supplied by the authorised bodies, and the duty to file returns for it is abolished (Decree UP-95). The full schedule is in our 2026 reporting calendar.
Land tax exemptions
Exempt are, among others, land under cultural, educational, healthcare and social welfare facilities, sports complexes, urban electric transport and metro lines, water supply and sewerage facilities, trunk heating mains and protective forest belts, as well as plots under renewable energy installations (up to 100 kW for 3 years; 100 kW or more for 10 years from commissioning). Exemptions do not apply to plots not used for their designated purpose.
From 2026, as with property tax, exemptions apply only if two conditions are met for the previous year: sales revenue exceeds the amount of the exemption, and the average headcount is at least 3 employees each paid at least twice the minimum wage (UZS 2,720,000 from 1 September 2026). These conditions are covered in more detail in our article on corporate property tax.
Practical checklist
- Reconcile the plot area in the cadastre, in the agreement and in actual use — any excess is taxed at four times the rate.
- Find your district council's decision for the current year: it sets the final rate.
- If there is construction on the plot, budget for the double rate until the building is commissioned.
- Renting land from the khokimiyat? Check that the agreement is registered — then you pay rent, not tax.
- Review the proactive return in the first days after it is generated.
We review land tax returns, reconcile areas and rates and file returns as part of our tax support and tax reporting services. To discuss your plot, reach us via contacts.
Frequently asked questions
How is land tax calculated for a company in Tashkent?
Multiply the plot area in hectares by the rate for your zone (base rate from UZS 65.9 million to UZS 319 million per hectare) adjusted by the council's coefficient. The result is split into 12 payments, or 4 if you pay turnover tax.
Does a tenant pay land tax?
If the plot is leased from the khokimiyat under a registered agreement, rent equivalent to the tax is paid instead. If a company rents a building from another company, the lessor pays the land tax.
When is the land tax return due?
For non-agricultural land by 20 January, and for agricultural land by 1 May of the current year. If the area changes, an amended return is filed within one month.
Why is the tax higher on a plot with construction?
Land under unfinished construction is taxed at double the rate, and exemptions and reducing coefficients do not apply.
Information is current as of October 2026. Rates and coefficients are reviewed every year — check the current edition of the Tax Code, your local council's decision and a specialist before calculating.