Uzbekistan has abolished the triple land tax imposed on individuals who used land plots without documentation between January 1, 2020, and June 1, 2024. Under the new law, overpaid amounts will be recalculated and refunded to citizens.

Deputy Head of the Tax Committee Department Salakhiddin Nishonov told Kun.uz that out of 6.8 million land plots, about 60-70% lack documents. In many cases, plots were inherited rather than illegally seized.

The triple tax was introduced on January 1, 2020, as a measure to encourage citizens to formalize their land ownership and prevent unauthorized land grabs. The cancellation applies only to the period up to June 1, 2024; triple taxes for subsequent periods remain in effect.

To receive a refund, citizens must submit an application via the mobile app 'Soliq' or visit their local tax office. According to the Tax Code, overpayments must be returned within 15 days. If the taxpayer has other tax debts, the overpayment will first be used to settle those debts.

If a land plot was sold, the refund goes to the current owner. The new law also allows formalizing rights for buildings constructed before May 1, 2018. For structures built after 2018, no such option currently exists, and triple tax continues to apply.

Additionally, the threshold for tax debt that blocks property rights recognition has been raised: a positive conclusion will now be issued even if the debt is up to 30 times the base calculation value (12,360,000 soums). Previously, even a debt of 1,000 soums halted the process.

A new installment plan allows citizens to pay the registration fee in installments over up to one year. Previously, a 50% discount was offered for lump-sum payments.

Nishonov urged citizens to be patient, as the refund process will take time due to technical calculations and adjustments.

Source: kun.uz