Registered Lease Agreements in Uzbekistan Exceed 560,000

Tashkent, Uzbekistan (UzDaily.uz) — The tax authorities of the Republic of Uzbekistan have finalized the registration results for property lease agreements for the period from January to May 2026.

According to official statistics from the agency, 568.1 thousand active lease agreements are currently officially registered with the state tax service bodies. The aggregate amount of calculated tax liabilities for all registered agreements during the specified reporting period reached 506 billion soums.

A significant portion of the market falls within the segment of relations between citizens. In particular, based on 394.8 thousand lease agreements concluded between individuals, 386 billion soums in personal income tax was calculated. Analysts note a pronounced positive dynamic in the legalization of this sector: compared to the same period from January to May 2025, the total number of registered lease agreements among citizens increased by 19.2%, while the total volume of calculated taxes grew by 34.2%.

The corporate sector is also demonstrating stable growth. Based on 173.2 thousand official lease agreements concluded with the participation of legal entities, 120 billion soums in taxes were calculated for payment. When comparing these figures with the first five months of last year, the number of registered agreements between enterprises grew by 22.6%, while the amount of calculated tax payments increased by 16.8%.

The provision of tax preferences remains an important element of state social support. Property owners who officially rent residential spaces to higher education students are completely exempt from paying tax on income received from this activity. In the period from January to May 2026, the total amount of tax benefits applied by landlords amounted to 46.5 billion soums.

In total, by the beginning of summer, more than 81.6 thousand housing lease agreements had been concluded with students, and the total number of university students covered by official rental agreements reached 111,366 people.