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Since 2026, the rules for corporate property tax in Uzbekistan have changed. The key change is that the tax authorities themselves now generate the reports. This simplifies things for companies but adds responsibility: it is now crucial to monitor what data the tax authorities use and correct it in a timely manner.
How It Works
The property tax report is now automatically created in the system based on:
You have 5 days (but no later than the filing deadline) to review the completed report and make corrections if necessary. If you don't make corrections, the report is considered agreed upon and accepted.
- information already held by the tax authorities;
- data you have entered yourself in your personal account on my.soliq.uz.
You have 5 days (but no later than the filing deadline) to review the completed report and make corrections if necessary. If you don't make corrections, the report is considered agreed upon and accepted.
Rates Remain Largely the Same
- The basic rate is 1.5% (unchanged).
- For certain categories of objects (Part 3, Article 415 of the Tax Code), the rate has increased from 0.65% to 0.7%. This must be factored into calculations.
Deadlines and Forms: Key Dates
- The advance payment certificate must be submitted by January 20.
- The certificate forms for 2026 are available on my.soliq.uz:
- No. 10401_33 – for turnover tax payers;
- No. 10401_34 – for other legal entities.
- Non-residents do not submit the certificate.
When to Pay Advances
- Turnover tax payers – by the 20th day of the third month of each quarter (¼ of the annual amount).
- Others – monthly, by the 10th day (1/12 of the annual amount). Payment for January is due by January 20.
What Companies Need to Do Now
The new rules require businesses to:
Mistakes can lead to fines, penalties, and tax disputes. It's best not to take the risk.
TechCount support businesses in Uzbekistan on all tax matters:
Contact us — we will audit your situation and set up your accounting so that the tax authorities have no questions for you.
- regularly log into the personal account and verify the data;
- correct errors promptly to avoid overpaying or underpaying tax;
- take into account the minimum value per 1 m² when calculating the tax base (especially for low-value assets);
- be mindful of the deadlines, which differ depending on your tax regime.
Mistakes can lead to fines, penalties, and tax disputes. It's best not to take the risk.
TechCount support businesses in Uzbekistan on all tax matters:
- we will verify what data the tax authorities are using to calculate your tax;
- we will assist with making necessary corrections to your reports;
- we will monitor deadlines to ensure you don't miss anything;
- we will advise on all changes — so you can operate smoothly and without risk.
Contact us — we will audit your situation and set up your accounting so that the tax authorities have no questions for you.