More than 666,000 Lease Agreements Registered with Tax Authorities

Tashkent, Uzbekistan (UzDaily.com) — In Uzbekistan, taxes exceeding 1 trillion soums have been levied on lease agreements, according to the State Tax Committee.

Based on 466,200 lease agreements between individuals, 788.7 billion soums in personal income tax has been assessed. Compared with the same period in 2024, the number of registered agreements increased by 10.1%, while the amount of assessed tax grew by 56%.

For 200,100 lease agreements concluded between legal entities, taxes totaling 253.4 billion soums have been levied. Compared with the previous year, the number of agreements rose by 22%, and the amount of taxes increased by 29.6%.

Owners of housing rented to students are exempt from paying income tax on such rentals. From January to November 2025, the total tax relief applied amounted to 57.5 billion soums.

Overall, more than 123,600 lease agreements were concluded with students, with the number of student tenants reaching 143,703.