The key facts

  • When selling a plot, personal income tax is paid; the taxpayer is the seller (a tax resident of Uzbekistan or a non-resident with income from Uzbekistan).
  • Income is the excess of the sale price over the documentarily confirmed purchase price; without documents — the positive difference between the cadastral value and the sale price.
  • No tax or declaration is needed if the plot has been owned for more than 36 months (Article 378 of the Tax Code); the rule applies both when selling together with housing and when selling separately.

What tax is paid when selling a plot

According to Kun.uz, when selling a land plot, individuals pay personal income tax. Income from the sale of property is included in an individual's property income. A plot can be sold only if it has been privatized. Income from the sale of property is defined as the excess of the sale price over the cost of its acquisition. The acquisition cost must be confirmed by documents. If such documents are absent, income from real estate is defined as the positive difference between the cadastral value and the sale price. The cadastral value is the official valuation of real estate determined by state bodies.

Who pays the tax

Payers of income tax are tax residents of Uzbekistan, as well as non-residents receiving income from sources in Uzbekistan. Therefore, when selling a land plot, the personal income tax is paid by the seller.

When the tax is not levied

According to Article 378 of the Tax Code, if a land plot has been in the private ownership of an individual for more than 36 months, the income from its sale is not subject to tax, and no declaration needs to be filed. If the plot was owned for less than 36 months, the income from the sale is subject to tax. This rule applies both when selling housing together with the land plot and when selling them separately.

Disclaimer on data currency

The publication notes that tax rates, payment deadlines, and rules related to real estate purchase and sale are given as of September 1, 2026. Legal acts and banking service tariffs may change.