When is land tax paid?

Individuals pay per the notice in two equal parts by 15 April and 15 October (Tax Code art. 440). Companies file by 20 January for non-agricultural land and pay monthly or quarterly like property tax; for farmland — 30% by 1 September and the rest by 1 December (arts 431, 432).

Where does the rate for my area come from?

The calculator starts from the Tax Code base rate (companies — art. 429, UZS/ha; individuals — art. 437, UZS/m²). Regional (0.5–2.0) and district or city (0.7–3.0) councils set coefficients — your mahalla’s decision is in the “Local rates” section.

Land tax calculator 2026 — per hectare

Soliq AI

Land tax depends on the plot area and location. The base rate is set by the Tax Code: per hectare for legal entities (art. 429), per m² for individuals (art. 437). Regional (0.5–2.0) and district/city (0.7–3.0) councils set the final rate with coefficients — take it from your local decision.

Who pays

Region (base rate, UZS/ha)

Base rate: 319 000 000 UZS/ha (Tax Code art. 429)

Land area

District or city coefficient

Tashkent city: district council decision, 0.7–3.0.

Tax dueper year

319 000 000UZS

1 ha × 319 000 000 UZS × 1 = 319 000 000 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: Companies 31.8–319 mln UZS/ha; individuals 297–1,856 UZS/m²
Tax base: Area × the region’s base rate × the local coefficient (2026). Farmland — 0.95% of the standard value

Who it applies to

Landowners

Example

1 ha × 51,800,000 UZS × 1.0 = 51,800,000 UZS (Samarkand region, company)

Source

SK 429, 437-moddalar

Frequently asked questions

When is land tax paid?: Individuals pay per the notice in two equal parts by 15 April and 15 October (Tax Code art. 440). Companies file by 20 January for non-agricultural land and pay monthly or quarterly like property tax; for farmland — 30% by 1 September and the rest by 1 December (arts 431, 432).
Where does the rate for my area come from?: The calculator starts from the Tax Code base rate (companies — art. 429, UZS/ha; individuals — art. 437, UZS/m²). Regional (0.5–2.0) and district or city (0.7–3.0) councils set coefficients — your mahalla’s decision is in the “Local rates” section.

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

Land tax calculator 2026 — per hectare

Who pays

Region (base rate, UZS/ha)

Base rate: 319 000 000 UZS/ha (Tax Code art. 429)

Land area

District or city coefficient

Tashkent city: district council decision, 0.7–3.0.

Tax dueper year

319 000 000UZS

1 ha × 319 000 000 UZS × 1 = 319 000 000 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: Companies 31.8–319 mln UZS/ha; individuals 297–1,856 UZS/m²
Tax base: Area × the region’s base rate × the local coefficient (2026). Farmland — 0.95% of the standard value

Who it applies to

Landowners

Example

1 ha × 51,800,000 UZS × 1.0 = 51,800,000 UZS (Samarkand region, company)

Source

SK 429, 437-moddalar

Frequently asked questions

When is land tax paid?: Individuals pay per the notice in two equal parts by 15 April and 15 October (Tax Code art. 440). Companies file by 20 January for non-agricultural land and pay monthly or quarterly like property tax; for farmland — 30% by 1 September and the rest by 1 December (arts 431, 432).
Where does the rate for my area come from?: The calculator starts from the Tax Code base rate (companies — art. 429, UZS/ha; individuals — art. 437, UZS/m²). Regional (0.5–2.0) and district or city (0.7–3.0) councils set coefficients — your mahalla’s decision is in the “Local rates” section.

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

Land tax calculator 2026 — per hectare

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?

Land tax calculator 2026 — per hectare

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?