All taxes for an apartment owner in Tashkent in one table: buying, holding, letting, selling

An apartment owner in Tashkent can face three taxes: property tax of 0.36% (gazeta.uz, 27 Sep 2026) of the cadastral value, 12% (nrm.uz, 27 Sep 2026) on rent, and 12% (podrobno.uz, 27 Sep 2026) on the gain if the apartment is sold within 3 years (podrobno.uz, 27 Sep 2026). We work everything out on a median two-room apartment: $76,000 to buy and $700 a month to rent (UyScan data as of 28 September 2026).

A few local terms first. The cadastral value is the value of a property in the state register: it is set by the authorities and sits far below the market price. In Tashkent listings the living room counts as a room, so a two-room apartment usually has one bedroom. Sellers quote prices in US dollars, but taxes are paid in soums (UZS).

What taxes does an apartment owner pay?

Every year you pay property tax, 0.36% of the cadastral value. If the apartment is let, add 12% of the rent, and if it is sold in the first 3 years of ownership, 12% of the difference between the sale and purchase prices. Both of these are personal income tax, which Russian-language paperwork calls NDFL.

Property tax is paid by every owner without an exemption; the other two only by someone who earns money from the apartment. So if you simply live in your apartment, the tax burden is light, and if you let it, most of the burden comes from the rent. On a median two-room apartment the gap is stark: tax on the rent is dozens of times higher than property tax, as the numbers below show.

Is there a tax when you buy?

We found no tax charged specifically on buying a home, either in the tax authority's explanations or in reviews of the 2026 tax changes. The first tax arrives once the apartment is yours: property tax, 0.36% of the cadastral value a year.

The buyer still has costs, they are just not taxes. The notary, the licensed official who certifies the sale contract, charges a state duty and a fee for their services; ask for the amounts in advance. Payment to the seller has had to go through the buyer's bank account since 1 April 2026 (lex.uz, 27 Sep 2026), so check with your bank whether it charges a fee for that. How the account works is explained in Paying for an apartment through the buyer's bank account, and the whole deal step by step in Buying an apartment in Tashkent in 10 steps.

How much is property tax on an apartment?

The rate is 0.36% of the cadastral value a year, up from 0.34% (gazeta.uz, 27 Sep 2026) in 2025. The cadastral value of an average Tashkent apartment is no more than 96 million soums (gazeta.uz, 27 Sep 2026), so the tax on it comes to up to 350,000 soums (gazeta.uz, 27 Sep 2026) a year.

That is our own calculation from official figures: the mass appraisal results put the combined cadastral value of all the city's apartments at 57.8 trillion soums (gazeta.uz, 27 Sep 2026), and we divided it by the number of apartments appraised. Your apartment may come out higher or lower, since cadastral value depends on the building, the district and the floor area. For comparison, the median apartment in UyScan listings is priced at $90,000, about a billion soums at the Central Bank rate. Cadastral values are several times below market prices, which is why the tax is modest. Where the gap comes from and where else cadastral value touches your money is covered in our article on cadastral value.

Here is how it works. The tax office calculates the tax itself from the cadastral value as of 1 January (gov.uz, 27 Sep 2026) and sends a notice by 1 March: to your personal account on the tax portal, by text message or in the app. You pay it in two equal installments, by 15 April and by 15 October (gov.uz, 27 Sep 2026). Apartments of two hundred square meters or more are taxed at a higher rate: 0.48% (gazeta.uz, 27 Sep 2026). Median apartments on UyScan come nowhere near that line: even four-room ones have a median floor area of 105 m².

How much tax do you pay on rental income?

Rent is taxed at 12% personal income tax. A median two-room apartment in Tashkent lets for $700 a month, UZS 8,277,780 at the Central Bank rate, and the tax on it is about 994,000 soums ($84) (UyScan data as of 26 Sep 2026, listings: 9,521) a month, or about 11.9 million soums ($1,008) (UyScan data as of 26 Sep 2026, listings: 9,521) a year.

Who pays depends on the tenant. If you let to a private individual, you pay the tax yourself, monthly, by the 15th of the following month (gov.uz, 27 Sep 2026). If the tenant is a company, it acts as a tax agent (buxgalter.uz, 27 Sep 2026): it withholds the tax from the rent and pays it to the state. The tax is charged on the rent in the lease, not the price in the listing, so our median shows the order of magnitude, not your actual bill.

The taxable base cannot fall below the minimum rental rate. For housing in Tashkent in 2026 that rate is 30,000 soums per m² a month (gazeta.uz, 27 Sep 2026), and local councils can raise it by zone with a multiplier of up to 2.0 (gazeta.uz, 27 Sep 2026). For a two-room apartment of 60 m², even the maximum multiplier gives a minimum base below half the median rent, so a lease at the market price is unaffected. The rule only bites if the lease states an artificially low rent.

The landlord is required to register the lease with the tax authority on ijara.soliq.uz (gov.uz, 27 Sep 2026), and it is free. The fine for not registering is 5 to 10 base calculation amounts (BCA) (gov.uz, 27 Sep 2026). The BCA is the unit Uzbekistan uses to set fines and fees, currently 440,000 soums (buxgalter.uz, 27 Sep 2026), so the fine comes to 2.2–4.4 million soums (gov.uz, 27 Sep 2026). For the owner of a median two-room apartment, the fine equals roughly two to four months of tax on the rent.

Rents in your district are on the rental prices page: the tax grows with the rent, and in expensive districts it is noticeably higher than in this example.

When is tax due on a sale?

If you have owned the apartment for more than 3 years, that is over 36 months, there is no tax on the sale, however it came to you: purchase, inheritance or gift. If less, you pay 12% of the difference between the sale price and the documented purchase price.

The tax is on the gain, not the price. Sell a two-room apartment for $76,000 that you bought for the same amount, and the tax is zero. The return is filed by 1 April (podrobno.uz, 27 Sep 2026) of the following year, and the tax has to be paid by 1 June.

The main trap is paperwork. If you cannot prove the purchase price, tax is charged on the difference between the sale price and the cadastral value. And the cadastral value of Tashkent apartments is on average 7.4 times (gazeta.uz, 27 Sep 2026) below the mass appraisal, so the tax lands on most of the price. Keep the sale contract and the bank confirmation of payment until you have owned the apartment for 3 years.

Rules for non-residents are different, and sources contradict each other on the rate, so we do not give it here. If you are a foreigner, check the tax with the tax authority before you sell.

Will the tax go up after the mass appraisal?

Not in 2026: property tax is still charged on the cadastral value, even though the new appraisal puts Tashkent apartments 7.4 times higher. The mass appraisal is the government's new valuation of every apartment; its preliminary results were reported in August 2026. A tax based on it is promised for later, with lower rates, and the increase is to be limited: no more than 20% a year (gazeta.uz, 27 Sep 2026). No date has been named.

If the switch goes as promised, the tax will rise gradually rather than jump several times over. What matters more for an owner right now is to check the appraisal of their own apartment and, if it looks inflated, challenge it before it feeds into the tax. Where to see it and how to object is covered in our article on the mass appraisal.

How much tax does the owner of a median two-room apartment pay?

If you simply live in the apartment, only property tax, on average up to 350,000 soums a year. If you let it, add about 11.9 million soums ($1,008) of tax on the rent, and a sale after 3 years or more is tax-free.

Rates as of 27 September 2026, per the sources in the Sources block. UyScan prices as of 28 September 2026: two-room apartments for sale, 10,363 listings; two-room apartments for rent, 9,526 listings. These are asking prices, not transaction prices, in 11 districts; Yangihayot is not covered.

District medians are on the apartment prices page, and short answers to common questions are in the FAQ. What else changed in property deals this year is rounded up in Home deals in 2026, and the UyScan bot sends new listings that match your filter. Some of the linked guides are so far available only in Russian or Uzbek.

How we calculated. Rates, deadlines and the fine come from tax authority guidance on gov.uz, the decree on lex.uz, and reports by gazeta.uz, nrm.uz, podrobno.uz, buxgalter.uz and norma.uz; check dates are in the Sources block. We got the average cadastral value of an apartment by dividing the combined cadastral value of Tashkent apartments in the preliminary mass appraisal results by their number. Tax on rent is 12% of the median rent for a two-room apartment in UyScan listings as of 28 Sep 2026, converted to soums at the Central Bank rate. More on the data in the methodology.