Question 1

When is no tax due on a property sale?

Accepted Answer

A resident of Uzbekistan is exempt from personal income tax when selling property owned for 3 years or more (Art. 378, Tax Code). If the ownership period is less than 3 years, tax is paid on the difference between the sale price and the purchase price.

Question 2

What expenses can be deducted from the tax base?

Accepted Answer

Deductible expenses include: the documented purchase price, costs of major renovation or improvements, realtor commission, notary fees and state duty. All expenses must be supported by receipts, contracts or payment confirmations.

Question 3

What if I bought the apartment without purchase price documentation?

Accepted Answer

Without documented evidence of the purchase price, the tax base may be calculated from the cadastral value or from the full sale amount without deductions. This is why it is important to keep all purchase and sale contracts.

Question 4

What is the personal income tax rate for non-residents?

Accepted Answer

Non-residents of Uzbekistan pay personal income tax at 20% on the full income from a property sale. The 3-year ownership exemption does not apply to non-residents.

Question 5

Do I need to file a tax return if no tax is due?

Accepted Answer

If you are exempt (ownership ≥ 3 years) or the profit is negative, you are not required to file a return. However, if the transaction went through a notary, the information is automatically sent to the tax authority — the inspector will verify your exemption.

Property Sale Tax Calculator

Property Sale Tax in Uzbekistan

Frequently Asked Questions