The key facts

  • Bus terminals, bus stations, railway stations and local airports may be exempt from corporate property tax and land tax for three years — from January 1, 2027 to January 1, 2030
  • The Central Bank is to launch a mechanism of long-term preferential loans through commercial banks — for the construction and reconstruction of stations and the purchase of minibuses
  • Up to 20% of bus station territory will be allowed to be allocated to charging stations, catering, hotels, service, car washes and shops

Tax incentives for passenger infrastructure

The Ministry of Transport has posted on the regulatory documents discussion portal a draft resolution, which provides for a package of incentives for the transport sector. The key measure is the exemption of passenger-serving facilities from corporate property tax and land tax for the period from January 1, 2027 to January 1, 2030. The exemption will cover bus terminals, bus stations, railway stations and local airline airports. Comments on the draft are accepted until November 11.

Loans and commercial development of bus stations

In addition to taxes, the draft envisages launching a mechanism of long-term preferential loans for entrepreneurs working in the transport sector. Under the draft, the Central Bank will develop it, and the funds will be distributed through commercial banks. The funds can be spent on the construction, reconstruction and modernization of bus terminals and bus stations, as well as on the purchase of new minibuses for urban, suburban and intercity routes.

Additional measures from the draft resolution

Gazeta.uz cites additional provisions of the same draft. For buses and electric buses meeting the Euro-5 and higher environmental standards, a zero recycling fee rate is proposed until December 31, 2027. During the autumn-winter season, priority service on the 'green corridor' principle will be introduced at filling stations for public transport running on gas motor fuel. In addition, bus stations will be allowed to use up to 20% of their territory for complexes with electric vehicle charging stations, catering facilities, hotels, service stations, car washes and shops.

Context: the incentives are part of a broader strategy

The draft resolution is linked to the strategy for the comprehensive development of passenger transportation until 2030, prepared by the Ministry of Transport, which Spot.uz previously wrote about. Under this strategy, it was also proposed to introduce a discount of at least 20% on electronic tickets for selected trains and buses in 2027–2029, and from 2030 to fully switch to cashless payments. Thus, the tax and credit incentives currently under discussion are not a one-off measure but part of a broader package of passenger transport reforms that is at the discussion stage.