Shavkat Mirziyoyev Signs Decree on Measures to Increase Tax Collection

Tashkent, Uzbekistan (UzDaily.com) — President of the Republic of Uzbekistan Shavkat Mirziyoyev has signed a decree titled “On Measures to Improve Tax Collection and Encourage Active Taxpayers.” The document comes into force on 1 January 2026 and introduces a series of initiatives aimed at promoting tax discipline at the local level.

Among the key innovations is the nomination of “Best Mahalla Taxpayer.” Winners will be determined based on the number of small businesses per 1,000 residents, the amount of taxes paid by small business entities, the number of income tax and self-employed taxpayers, as well as the level of property and land tax payments.

Mahallas that win the award will receive financial incentives, including the ability to participate in the initiative budget without restrictions, 25% co-financing of projects by the mahalla with the remaining 75% covered by the state budget, and annual support of the top 100 taxpayers — 2 billion UZS each for socio-economic projects.

In addition, the “Open Budget” portal will launch a module called “Expenditures from Individual Taxes,” which will publish information on budget spending financed from income, property, and land taxes paid by citizens.

In Namangan region, from 1 January 2026, an experimental approach to tax administration will be introduced, including the collection of property and land tax arrears exceeding 1 million UZS via the electricity billing system and automated monitoring of tax authorities’ performance indicators.

Starting in 2026, income taxes from individuals’ rental property will be fully allocated to the budgets of the mahallas where the property is located, enhancing the financial independence of local communities.