PROPERTY TAXATION IN UZBEKISTAN: NATURE, PROCEDURES, AND POLICY ANALYSIS

Authors

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

DOI:

https://doi.org/10.55640/

Keywords:

Property tax, Uzbekistan, Tax administration, Valuation, Fiscal policy, Equity

Abstract

This paper examines the nature and procedures of property taxation in Uzbekistan as of 2026. It analyzes the current legal framework, administrative practices, valuation methods, and exemption policies. The study highlights the role of cadastral data, automated reporting systems, and differentiated tax rates in promoting efficiency, equity, and revenue stability. Challenges related to valuation accuracy, regional disparities, and taxpayer awareness are discussed, alongside recommendations for strengthening cadastral coverage, transparency, and taxpayer support.

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References

1.State Tax Committee of the Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan (as amended, 2026). Tashkent: State Tax Committee Publications.

2.Government of the Republic of Uzbekistan. (2026). Decree on Amendments to Property Tax Provisions in Uzbekistan. Tashkent: Government Gazette.

3.Kapital.uz. (2026). Property tax in Uzbekistan: Updates for 2026. Retrieved March 17, 2026

4.Domtut.uz. (2026). Mol-mulk solig‘i bo‘yicha yangi tartiblar va hisoblash usullari. Retrieved March 17, 2026

5.Genius Journals. (2025). Property taxation in transitional economies: Efficiency and equity perspectives. European Journal of Humanities and Social Sciences, 7(4), 112–128.

6.State Committee on Land Resources, Geodesy, Cartography, and State Cadastre of the Republic of Uzbekistan. (2026). Annual Report on Cadastral Coverage and Property Valuation. Tashkent: Government Publications.

7.World Bank. (2023). Property taxation in emerging economies: Lessons for effective local revenue mobilization. Washington, DC: World Bank Publications.

8.OECD. (2022). Revenue Statistics and Property Taxes in OECD and Partner Economies. Paris: OECD Publishing.

9.Gov.uz. (2026). Frequently asked questions: Property taxation and exemptions. Retrieved March 17, 2026,

10.Keen, M. (2015). Excise taxation and its role in modern tax systems. Journal of Economic Perspectives, 29(2), 153–172.

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Published

2026-03-17

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

PROPERTY TAXATION IN UZBEKISTAN: NATURE, PROCEDURES, AND POLICY ANALYSIS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1207-1211. https://doi.org/10.55640/

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