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Resolution “On improving tax deferral mechanisms for local and foreign investors”

(ПҚ-5274-сон, 02.11.2021й.)

In accordance with the Resolution of the Republic of Uzbekistan “On improving the mechanisms of delay in payment of taxes by local and foreign investors”:

From January 1, 2022, business entities will be given the right to defer payment of property tax and land tax for a period of 6 months when acquiring property rights to land plots, buildings and structures with a total area of ​​more than 1,000 square meters.

This benefit is not provided to enterprises, subsoil users and producers of excisable products, where the state share is more than 50 percent.
The amount of deferred taxes is determined in the amount of taxes calculated based on the value of state-registered land plots, buildings and structures.