Uzbekistan Introduces Proactive Tax Reporting for Property and Land

Tashkent, Uzbekistan (UzDaily.com) — Starting from 1 January 2026, legal entities in Uzbekistan will no longer be required to independently prepare tax reports on property and land taxes. These responsibilities will be transferred to tax authorities, which will generate reports based on up-to-date data about enterprises.

According to the State Tax Committee, legal entities will retain the ability to make corrections to the reports prepared by tax authorities within five business days and submit amended information.

To ensure accurate reporting, enterprises are advised to verify the current information regarding their taxable assets in advance.

If discrepancies are found between the reported data and actual areas or categories of land plots, taxpayers should reconcile their records with cadastral authorities to prevent errors and inaccuracies.