The government of Uzbekistan has officially approved a temporary regulation establishing a 90 percent refund on land taxes paid by individuals who generate high revenues from agricultural products grown on dekhkan and household plots, with the system set to take effect in 2027.

According to the adopted resolution, the determination of eligible recipients and the calculation of refundable tax amounts will rely heavily on automated electronic data systems. Farmers are required to input information regarding their crop types, cultivated areas, and sales revenue into the 'Onlayn mahalla' platform, which will cross-reference data with average market prices from the 'UzexAgro' electronic trading platform.

To qualify for the tax reimbursement, a landowner's income per one hundred square meters of land must exceed 25 times the baseline calculation amount. Furthermore, regulatory provisions specifically address unauthorized land use or cases where land is utilized beyond the officially documented boundaries, factoring such discrepancies directly into the final calculations.

The refund procedure involves a multi-stage automated workflow processing through the Tax Committee's information systems, the Treasury, and authorized commercial banks, eventually transferring funds directly to recipients' bank cards via specialized mobile interfaces. Applications failing to meet established criteria will face rejection, though applicants retain the right to appeal through higher administrative bodies or the courts.

As part of the initial rollout, this mechanism will be tested exclusively in the Namangan region throughout 2027. The Ministry of Poverty Reduction and Employment has been tasked with analyzing the pilot's performance and submitting a formal proposal to the Cabinet of Ministers by February 1, 2028, regarding its potential nationwide implementation.

Source: www.gazeta.uz