Uzbekistan registers over 580,000 rental agreements
Uzbekistan registered 580,300 rental agreements in the first half of 2026, generating 634.8 billion soums in assessed taxes, the Tax Committee said.
Tashkent, Uzbekistan (UzDaily.uz) – According to the Tax Committee, Uzbek tax authorities recorded 580,300 rental agreements during the first six months of 2026, leading to 634.8 billion soums in assessed taxes.
Out of this total, 403,400 agreements were made between individuals, resulting in 491 billion soums in assessed personal income tax. This represents a 17.7% increase in registered agreements and a 29.1% rise in assessed tax compared to the same period last year.
Additionally, 176,800 rental agreements were registered between legal entities, generating 143.8 billion soums in assessed taxes. This marks an 18.9% increase in such agreements and a 16% rise in assessed taxes compared to January–June 2025.
The Tax Committee also noted that rental income from housing leased to students is tax-exempt. In the first half of 2026, this tax exemption amounted to 50.7 billion soums. During this period, over 82,400 registered rental agreements were made with students, with a total of 111,964 students renting accommodation under registered agreements.