TAX INCENTIVES FOR PROPERTY TAX OF INDIVIDUALS IN UZBEKISTAN

Authors

  • Usmonov Sardor Shavkatovich,Turayev Alijon Akmal ugli Student of Samarkand institute of economics and service,Acting associate professor of the department of “Investment and Innovations”, PhD

Keywords:

property tax, tax incentives, individuals, fiscal policy, Uzbekistan tax system, local budget.

Abstract

This article examines the legal foundations and socio-economic significance of tax incentives related to property tax imposed on individuals in the Republic of Uzbekistan. The study analyzes the characteristics of the property taxation system based on the current provisions of the Tax Code and relevant academic literature. Particular attention is given to tax exemptions granted to socially vulnerable groups such as pensioners, persons with disabilities, war veterans, and large families.

References

State Tax Committee of the Republic of Uzbekistan. Tax Code of the Republic of Uzbekistan.

PwC. Uzbekistan Individual Tax Summary. (Tax Summaries)

GSL Law & Consulting. Tax system of Uzbekistan. (GSL Law & Consulting)

Tax Legal Uzbekistan. Property Tax and Land Tax Regulations. (Tax Legal)

UzDaily. Property tax rates for residential property in Uzbekistan. (UzDaily.uz)

Kun.uz. Categories of citizens exempt from property tax. (JCH)

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Published

2026-03-28

How to Cite

Usmonov Sardor Shavkatovich,Turayev Alijon Akmal ugli. (2026). TAX INCENTIVES FOR PROPERTY TAX OF INDIVIDUALS IN UZBEKISTAN. Ethiopian International Journal of Multidisciplinary Research, 13(03), 1230–1233. Retrieved from https://eijmr.org/index.php/eijmr/article/view/5791

Issue

Vol. 13 No. 03 (2026): Volume 13 Issue 03

Section

Articles