When is property tax paid?

Individuals pay per the tax notice in two equal parts: by 15 April and by 15 October (Tax Code art. 423). Companies file a statement by 20 January, pay current instalments by the 10th of each month (turnover tax payers — quarterly) and file the annual return by 1 March (art. 417).

Is there property tax on a car?

No. Property tax applies only to real estate: for individuals — houses, apartments, country houses, non-residential premises and parking spaces in apartment blocks; for companies — real estate (Tax Code arts 411, 419). Vehicles are not taxed under it.

Property tax calculator 2026 — from 0.36%

Soliq AI

Individuals pay property tax on the cadastral value: 0.36% for homes up to 200 m², 0.48% for 200–500 m² in a city, 0.64% above 500 m², 0.48% above 200 m² in other settlements, and 1.5% for property used for business or rented out. The base for a home is at least UZS 42 million; the local council may apply a 0.7–1.3 coefficient. Legal entities pay 1.5% of the average annual residual value.

Cadastral value (for a legal entity — average annual residual value)

UZS

Who pays and what property

Local coefficient

The local council may apply a coefficient of 0.7–1.3 to the rate for individuals (Article 422). If there is no decision, use 1. Not applied to legal entities.

Tax dueper year

1 080 000UZS

300 000 000 UZS × 0.36% × 1 = 1 080 000 UZS

Ask Soliq AI about this calculation Your mahalla’s rate — local decisions

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: Individuals: 0.36–0.64% (homes), 1.5% (business); legal entities: 1.5%
Tax base: Individuals — cadastral value (at least UZS 42 million for homes); legal entities — average annual residual value

Who it applies to

Owners of homes and other real estate — individuals and legal entities

Example

An 80 m² apartment with a cadastral value of UZS 300 million: 300,000,000 × 0.36% = UZS 1,080,000 (before any local coefficient)

Source

SK 412, 415, 420, 422-moddalar

Frequently asked questions

When is property tax paid?: Individuals pay per the tax notice in two equal parts: by 15 April and by 15 October (Tax Code art. 423). Companies file a statement by 20 January, pay current instalments by the 10th of each month (turnover tax payers — quarterly) and file the annual return by 1 March (art. 417).
Is there property tax on a car?: No. Property tax applies only to real estate: for individuals — houses, apartments, country houses, non-residential premises and parking spaces in apartment blocks; for companies — real estate (Tax Code arts 411, 419). Vehicles are not taxed under it.

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

Start free

Property tax calculator 2026 — from 0.36%

Cadastral value (for a legal entity — average annual residual value)

UZS

Who pays and what property

Local coefficient

The local council may apply a coefficient of 0.7–1.3 to the rate for individuals (Article 422). If there is no decision, use 1. Not applied to legal entities.

Tax dueper year

1 080 000UZS

300 000 000 UZS × 0.36% × 1 = 1 080 000 UZS

Ask Soliq AI about this calculation Your mahalla’s rate — local decisions

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: Individuals: 0.36–0.64% (homes), 1.5% (business); legal entities: 1.5%
Tax base: Individuals — cadastral value (at least UZS 42 million for homes); legal entities — average annual residual value

Who it applies to

Owners of homes and other real estate — individuals and legal entities

Example

An 80 m² apartment with a cadastral value of UZS 300 million: 300,000,000 × 0.36% = UZS 1,080,000 (before any local coefficient)

Source

SK 412, 415, 420, 422-moddalar

Frequently asked questions

When is property tax paid?: Individuals pay per the tax notice in two equal parts: by 15 April and by 15 October (Tax Code art. 423). Companies file a statement by 20 January, pay current instalments by the 10th of each month (turnover tax payers — quarterly) and file the annual return by 1 March (art. 417).
Is there property tax on a car?: No. Property tax applies only to real estate: for individuals — houses, apartments, country houses, non-residential premises and parking spaces in apartment blocks; for companies — real estate (Tax Code arts 411, 419). Vehicles are not taxed under it.

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

Start free

Property tax calculator 2026 — from 0.36%

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?

Property tax calculator 2026 — from 0.36%

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?