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DTA AgreementsIn case of divergence of interpretation, the English text shall prevail.


Taxes:DTA Agreements

Date of Promulgation:

Date of Implementatio:2008-01-01



Article 281. Tax rate

1. The tax rate for property tax of physical entities is established by the enactment of the President of the Republic of Uzbekistan.

2. When using tax objects by physical entities for entrepreneurial activity, or when leasing them to legal entities or individual entrepreneur, the property tax of physical entities is paid based on the rate established for legal entities, and concessions envisaged by the article 280 of the present Code are not valid for them.


Article 282. Order of estimation and tax return

1. Estimation of property tax of physical entities is carried out by departments of public tax authority under the jurisdiction of location of tax object, regardless the place of residence of the taxpayer based on data provided by authorized agency on evaluation of property of physical entities.

2. The authorized agency on evaluation of the property of physical entities annually before 1st February submits information identifying inventory cost and owner by 1st January to departments of public tax authority under the jurisdiction of location of tax object.

3. Persons having the right for concessions indicated in the article 280 of the present Code submit documents, confirming the right to receive concessions on independent bases.

4. The amount of property tax of physical entities is estimated based on inventory cost of property by 1st January and established tax rate.

5. Property tax of physical entities in general shared property of several owners is paid by each of the owners according to their share in these constructions, premises and buildings.

6. When transferring the right of ownership for the property of one owner to the other, within a calendar year, property tax of physical entities is paid by initial owners since 1st January of this year to the month, in which he/she lost the right of ownership and by a new owner starting from the month, in which the right of ownership has emerged.

7. On new constructions, premises and erections, property tax of physical entities is paid from the beginning of the year following the year of construction.

8. For inherited property, property tax of physical entities is paid starting from the month, in which heirs obtained the right of property.

9. When liquidating, destructing, demolishing the object of taxation, the taxation on property tax of physical entities is suspended starting from the month, in which the property was demolished or destructed. Re-estimation of the tax amount is carried out in the presence of documents issued by departments of public authority at places or department of self-governing of citizens, confirming the fact of liquidation, demolition, destruction.

10. When the right for concessions emerge within a calendar year re-estimation of property tax for physical entities shall be carried out starting from the month, in which this right emerged.

11. Payment notifications on property tax for physical entities are handed over to taxpayers by department of public tax authority on annual basis, not later than 1st May.

12. Payment of property tax for physical entities is carried out by equal shares in two terms – before 15 June and before 15 December.



Article 283. General standings

1. Payments are carried out in the form of land tax or rent payment for land for use of lands.

2. The land tax for legal entities is paid for the land used on the rights of ownership, use or property.

3. Tax return, paid for land plots, provided for rent by the Cabinet of Ministers of the Republic of Uzbekistan, Council of Ministers of the Republic of Karakalpakstan, departments of local public authority shall be equal to land tax. Rates of land tax for legal entities, concessions, order of estimation, tax returns and transfers established for the taxpayers of land tax for legal entities is valid for legal entities rented land plots.


Article 284. Taxpayers

1. The taxpayers of the land tax for legal entities shall be legal entities, including nonresident enterprises of the Republic of Uzbekistan, having land plots within the right of ownership, propriety, use or rental.

2. When renting immovable property the taxpayer of the land tax for legal entities shall be the tenant for life.

3. When using a land plot on common bases by several legal entities, each legal entity shall be the taxpayer of the land tax for legal entities for his/her share of used area of land plot.

4. When legal entities specified in the item four of the present article do not have documents confirming the right for land plot, the land tax from legal entities is paid by legal entities in the established order.

5. The following shall not be taxpayers of land tax for legal entities:

1) non-commercial organizations. When carrying out entrepreneurship activity noncommercial organizations are taxpayers of the property tax for legal entities in accordance with the order envisaged by the present division;

2) legal entities for which in line with the present Code a simplified order for taxation is envisaged if other is not specified by division XXIII of the present Code.


Article 285. Object taxation

1. Object of taxation shall be land plots owned by legal entities on the right of ownership, property, use or rent.

2. The following shall not be considered as objects of taxation:

1) lands of general use of residence areas. Lands of general use of residence areas shall include:

squares, streets, alleys, roads, irrigation network, river banks, etc.;

lands used for satisfaction of cultural-everyday needs and recreation of population (wood parks, parks, boulevards, squares and lands of arik (channel) network);

lands of communal-everyday purpose (cemeteries, places of demolition and utilization of wastes, etc).

2) reserve lands.


Article 286. Tax base

The tax base shall be the general area of land with deduction of areas of land plots not subject to taxation in accordance with the item two of the article 288 of the present Code.

Article 287. Order of definition of tax base

1. To define the tax base are of a land plot shall be considered.

2. The tax base shall similarly include area of lands used without documents confirming the right to use this land.

3. For land plots for which the right of ownership, use and rent was transferred within a year, the tax base is estimated starting from the next month upon emerging of the right for land plots. In case of reduction of the area of a land plot, the tax base is reduced from the month, in which the reduction of the area of the land plot took place.

4. When privilege rights emerge with legal entities on land tax for legal entities, the tax base is reduced from the month, in which this right occurred. In case of suspension of the right for privilege on land tax for legal entities, the tax base is estimated (increased) from the month, following the month, in which this right was suspended.

5. Taxpayers using part of many store housing complexes estimate as private from division of occupied area to the number of floors.


Article 288. Concessions

1. The following entities are exempted from the return of land tax:

1) organizations of culture, education, health care, labor and social protection of population for lands used to carry out the tasks imposed on them;

2) undertakings owned by the public associations of disabled people, the Fund “Nuroniy”, the Associatio of “Chernobylzi Uzbekistana” the total amount of disabled employees, veterans of war and the labor front of 1941-1945 among the total amount of employees is not less than fifty percents. When determining the right to receive the above privilege, under the total number of employees all workers within the staff shall be considered.

3) newly established dekhkan econmies for two years from the month, in public registration was carried out;

4) legal entities liquidating voluntarily from the day of taking the decision on voluntary liquidation of the department, carried out the public registration. In case the voluntary liquidation is not completed within the terms established by the legislation or suspension of the procedure of liquidation and reinitiating of the activity, the present privilege shall not be applied and the amount of tax is collected in a full rate for the whole period of application of the privilege.

2. Land plots not subject to taxation shall include the lands of:

1) general use for collective horticulture, viticulture and truck farming (spur tracks, irrigators, collectors and other lands of general use), collective garages;

2) specially guarded territories, excluding lands, on which economic activity is carried out. The following lands are considered as lands especially guarded: 

of natural preservation purpose – lands of public resorts, national and dendrology parks, botanical gardens, reserves (but game reserves), monuments of nature, provided to legal entities for special purposes in accordance with the established order);

sanitation purpose – lands containing natural curing factors, beneficial for organization, prophylaxis and treatment, provided in accordance with the order adequate to establishments and organizations for permanent use;

recreational purpose – lands provided to corresponding establishments and organizations for general recreation and tourism of people;

historical-cultural purpose – lands of historical-cultural reserves, memorial parks, interment, archeological monuments, monuments of culture and history, provided to corresponding establishments and organizations for permanent use;



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