How is the Land Tax Calculated
How the land tax is calculated in Tashkent. For which plots of land is it not necessary to pay tax. Is it necessary to report your plot to the tax authorities if tax notifications do not arrive.
1. Who is obligated to pay the land tax
The obligation to pay land tax arises for land plot owners, including legal entities, individuals, and government institutions.
2. How is the land tax calculated
The land tax is calculated based on the cadastral value of the land plot and the established tax rate. The tax rate for individuals is 1% of the cadastral value, and it may vary for legal entities.
3. Who is entitled to land tax benefits
Large families, persons with disabilities, war veterans, and participants from other categories listed in the legislation may be eligible for land tax benefits. Benefits may be provided in full or in part.
4. Is it necessary to report your land plot to the tax authorities on your own
Yes, if tax notifications do not arrive, it is necessary to independently report the existing land plot to the tax authorities. This will help avoid debts and penalties.
5. How to pay the tax
The land tax can be paid through banks or online services that offer tax payment options. Moreover, it is recommended to keep the payment receipts.