How is property tax calculated for a non-residential property of legal entities?
2026-10-02 17:15:00 / Legislative news
When calculating tax for non-residential properties with a low average annual residual value, the tax base cannot be lower than the minimum value established in absolute terms per 1 m²:
- in the city of Tashkent – UZS 3 million 530 thousand;
- in the city of Nukus and regional centers – UZS 2 million 350 thousand;
- in other cities and rural areas – UZS 1 million 390 thousand.
👉 Article 412 of the Tax Code
👆 More details in the video