Homeowners who neglect their household plots will now pay triple the tax
Uzbekistan
Uzbekistan has adopted Presidential Decree No. PF-22 "On additional measures to introduce a modern organizational system and provide financial support for the activities of household landowners and farming enterprises."
According to the decree, the assistant to the regional governor will conduct a quarterly monitoring of the effective use of household and leased farming lands, considering the region’s climate conditions. If it is found that the land has been partially cultivated or left unattended (except for force majeure cases), the following experimental measures will be implemented:
Household landowners and farming enterprises will not be eligible for preferential loans under state programs.
Benefits provided to citizens listed in the Unified Social Protection Register will be suspended.
If the "Online Mahalla" electronic platform detects that no crops were planted during the year, the land tax rate will be tripled.
The temporary suspension and reinstatement of benefits, as well as the application of increased tax rates, will be carried out based on the conclusion of the "Mahalla Seven" committee, and relevant data will be recorded in the "Online Mahalla" electronic platform.
If the efficient use of household and leased lands is restored, meaning crops are planted, all benefits and the applicable tax rates will be reinstated under the guarantee of the "Mahalla Seven."
To encourage high-income generation from household plots, an experimental rule will be introduced in Namangan region starting in 2026: if the income from products grown on farming and household lands exceeds 25 times the BHM (9,375,000 UZS) per 1 sotik, 90% of the land tax paid for the cultivated plot will be refunded at the end of the year.
This rule will not apply to land plots used without official documentation or in excess of the area specified in land ownership documents.
The Ministry of Poverty Reduction and Employment, together with the Tax Committee, must submit proposals to the Cabinet of Ministers on implementing this rule in other regions of the republic based on the results of the experiment. This decree came into force on February 18.
Household landowners and farming enterprises will not be eligible for preferential loans under state programs.
Benefits provided to citizens listed in the Unified Social Protection Register will be suspended.
If the "Online Mahalla" electronic platform detects that no crops were planted during the year, the land tax rate will be tripled.
The temporary suspension and reinstatement of benefits, as well as the application of increased tax rates, will be carried out based on the conclusion of the "Mahalla Seven" committee, and relevant data will be recorded in the "Online Mahalla" electronic platform.
If the efficient use of household and leased lands is restored, meaning crops are planted, all benefits and the applicable tax rates will be reinstated under the guarantee of the "Mahalla Seven."
To encourage high-income generation from household plots, an experimental rule will be introduced in Namangan region starting in 2026: if the income from products grown on farming and household lands exceeds 25 times the BHM (9,375,000 UZS) per 1 sotik, 90% of the land tax paid for the cultivated plot will be refunded at the end of the year.
This rule will not apply to land plots used without official documentation or in excess of the area specified in land ownership documents.
The Ministry of Poverty Reduction and Employment, together with the Tax Committee, must submit proposals to the Cabinet of Ministers on implementing this rule in other regions of the republic based on the results of the experiment. This decree came into force on February 18.
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