Uzbekistan introduces new tax transparency measures starting next year

Under the decision “On measures to increase tax collection efficiency and incentivize active taxpayers,” information on the use of revenues from personal income tax, land tax, and property tax will be published starting 1 January 2026. These three taxes together account for about 12 percent of consolidated budget expenditures.

A new module titled “Expenditures financed by individuals’ taxes” will be launched on the Open Budget portal (openbudget.uz). Through this platform, citizens will be able to track:

• the amount of personal income, land, and property taxes they have paid over a given period;
• the corresponding government expenditures financed from these revenues, broken down by spending categories.

The initiative is expected to strengthen accountability and provide taxpayers with a clearer understanding of how their contributions support public services.

According to official data, state budget revenues reached UZS 144.2 trillion in the first half of 2025. Of this amount, taxes covered by the new transparency mechanism accounted for 20 percent of revenues, or 11.9 percent of consolidated budget expenditures. This includes:

• UZS 19.9 trillion in personal income tax;
• UZS 4.8 trillion in land tax;
• UZS 4.1 trillion in property tax.