PECULIARITIES OF PROPERTY TAXATION IN UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations",Nazarmamatov NurzodPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Аннотация
This study examines the peculiarities of property taxation in Uzbekistan under the 2026 legal framework. It analyzes the structure, valuation methods, rate differentiation, administrative procedures, and socio-economic implications of property taxes for both natural and legal persons. Emphasis is placed on the statutory minimum cadastral valuation, progressive and differentiated rates, digitalized reporting systems, and targeted incentives for investment and social welfare.
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