Selling a land plot in Uzbekistan: when you need to pay income tax
Kun.uz explained the taxation procedure when individuals sell land plots in Uzbekistan. The tax is paid by the seller; income is defined as the excess of the sale price over the purchase price (or over the cadastral value if documents are absent). No tax or declaration is required if the plot has been owned for more than 36 months.
Nilufar Karimova