Over 685,000 Rental Agreements Registered in Uzbekistan in 2025, Generating More Than 1.1 Trillion Soums in Taxes

Tashkent, Uzbekistan (UzDaily.com) — In 2025, Uzbekistan’s tax authorities registered over 685,000 rental agreements, resulting in more than 1.1 trillion soums in taxes.

Of these, 479,600 agreements were concluded between individuals, generating 870.1 billion soums in personal income tax. Compared to 2024, the number of registered agreements increased by 9.4%, while the amount of tax assessed grew by 58.7%.

An additional 206,100 rental agreements were concluded between legal entities, resulting in 307 billion soums in taxes. In comparison with 2024, the number of such agreements rose by 22.9%, and the tax assessed increased by 22.3%.

Property owners renting to students are exempt from paying taxes on this income. In 2025, the total value of this tax benefit amounted to 64.3 billion soums. During the year, over 123,600 rental agreements were concluded with students, covering a total of 143,711 student tenants.