Since January 2018 this tax will be calculated on the basis of the cadastral value of the immovable property of citizens. The inventory value at which the tax was previously considered does not reflect market prices. Therefore it is quite natural that the cadastral value will be several times higher than the inventory value.
Taking into account the criteria that are taken into account in the calculation, the cadastral value is the closest to the market price. The difference in this case is 1.5-3 times. As for the inventory cost, the difference from the market price of real estate is about 10 times. That is why the amount of property tax is based on the cadastral value, starting from 2018.
To the tax on property did not hit the pockets of citizens, the President made 2 important decisions:
1) significantly reduced rates of personal property tax. If the maximum possible rate in 2017 was 2.9%, then in 2018 it will not exceed 0.35%;
2) there is a restriction on the amount of tax calculated on the basis of the cadastral value in 2018. It can exceed the tax of 2017 by no more than 1.2 times.
The procedure for determining the cadastral value of real estate of citizens within a month will be approved by the Cabinet of Ministers. However, it has already been established that it can not be lower than 42 million soums. And in the absence of cadastral value, its conventional size will be taken into account:
in Tashkent, Nukus and regional centers – 210 million soums;
in other cities and rural areas – 90 million soums.
Owners of new residential buildings that are not registered with the cadastral authorities, property tax will be paid on the basis of a double the amount of the conditional cost. Those. 420 million soums and 180 million soums, respectively.
And the tax rates on property of physical persons for 2018 look as follows:
The name of objects of taxation
The tax rate (in%) to the cadastral value of the property
Residential houses and apartments, summer cottages (except for those with a total area of more than 200 sq.m), other buildings, premises and structures
Residential houses and apartments located in cities with a total area of:
over 200 square meters up to 500 square meters
over 500 square meters
Residential houses and apartments, summer cottages, located in other settlements with a total area of more than 200 sq.m.
The main issues of the property tax.
What is a property tax?
A property tax is a tax to the state for the right to own property. This is a local tax, so the authorities of the entities have the right to independently establish the procedure and terms of payment, as well as tax rates within the limits specified in the above laws.
What do we pay tax for?
I recently had my own apartment (flat). Notification of tax payment and property was brought. What property should I pay for? How can a tax house calculate the value of all the property that I own?
The tax on the property of individuals is paid only for real estate. About this is written in chapter 48 of the Tax Code of the Republic of Uzbekistan (hereinafter – NC):
Individuals, including foreign citizens, are taxpayers of property tax, unless otherwise stipulated by international treaties of the Republic of Uzbekistan, as well as dehkan farms created with education and without the formation of a legal entity that own taxable property (Article 272 of the Tax Code).
The object of taxation are residential houses, apartments, summer cottages, garages and other structures, premises, structures located on the territory of the Republic of Uzbekistan (Article 273 of the Tax Code).
The taxable base for payers is the inventory value of taxable objects, determined by the body that registers the rights to real estate (Goskomzemgeodezkadastr).
In the absence of an appraisal of the object of taxation by the authorized body for assessing the property of individuals, the taxable base is the conditional value of the property established by law.
In the case where one individual is a payer for several taxpayers, the taxable base is calculated separately for each object (Article 274 of the Tax Code).
Benefits for pensioners – 60 square meters. m
In past years, pensioners had property tax benefits. In 2016, these benefits remain? And what needs to be done to apply the benefit?
In 2016, benefits are applied in the same way as in 2015.
In accordance with Article 275 of the Tax Code, the property tax of individuals is not subject to property owned:
– citizens awarded the title of “Ўз-бекистон Қаҳрамони”, the Hero of the Soviet Union, the Hero of Labor, awarded the Order of Glory of three degrees. This exemption is granted on the basis of a certificate of appropriation of the title “Uzbekiston Kahramony”, a book of the Hero of the Soviet Union, the Hero of Labor, an order book or a certificate of the Defense Department;
– disabled persons and war participants, as well as persons of equal status, the circle of which is established by law. This privilege is granted on the basis of the appropriate certificate of the invalid (participant) of the war or a certificate of the defense department or other authorized body, other disabled persons (participants) – the certificate of the disabled person (participant) on the right to benefits;
– women with ten or more children. The basis for granting this benefit is a certificate of the self-government body confirming the presence of children;
– pensioners. This exemption is granted on the basis of a pension certificate;
– Disabled I and II groups. This exemption is granted on the basis of a pension certificate or a certificate of the medical and labor expert commission;
– parents and widows (widowers) of servicemen and employees of internal affairs bodies who died as a result of injury, contusion or injury received during the defense of the former USSR, the constitutional order of the Republic of Uzbekistan, or when performing other duties of military service or service in internal affairs bodies, connected with his stay at the front.
The privilege is granted on the basis of the pension certificate, in which the stamp “Widow (widow, mother, father) of the deceased warrior” or “Widow (widower, mother, father) of the deceased employee of the internal affairs bodies” is affixed, or there is a corresponding record certified by the signature of the head and stamp of the institution , issued a pension certificate.
If these persons are not pensioners, they are granted a relief on the basis of a certificate of death of a serviceman or an employee of the internal affairs bodies issued by the relevant bodies of the Ministry of Defense, the State Security Committee or the Ministry of the Interior of the former USSR, as well as the Ministry of Defense, the National Security Service or the Ministry of Internal Affairs Republic of Uzbekistan.
Widows (widowers) of servicemen or employees of internal affairs bodies who lost their lives in the defense of the former USSR, the constitutional system of the Republic of Uzbekistan, or when performing other duties of military service or service in the internal affairs bodies, or due to illness associated with staying at the front, if they did not remarry.
Benefits established in clauses 3 (large women), 5 (pensioners) and 6 (disabled) of Article 275 of the Tax Code are granted within the amount of the non-taxable area established by the legislation. In order to apply the property tax relief for a particular category of individuals provided for by law, the non-taxable area is set at 60 m2 of the total area. Annually this indicator is approved by the resolution of the President of the Republic of Uzbekistan “On the forecast of the main macroeconomic indicators and parameters of the State Budget of the Republic of Uzbekistan”. For 2016 this is set No. PP-2455 of December 22, 2015.
These benefits apply only to one property object at the option of the owner. In addition, they do not apply to objects of taxation used by individuals for entrepreneurial activities, or when leasing them to a legal entity or an individual entrepreneur.
For lease to a legal entity
Our family has two apartments in Tashkent. In one we live, and the second would like to lease to a legal entity (their foreign worker will live there). At what rate will we pay property tax for the apartment rented out? In STI we were told that at a rate for legal entities, but we are not legal entities, and the apartment is not transferred to a non-residential fund.
You answered correctly.
In accordance with Article 276 of the Tax Code:
– when individuals use objects of taxation for entrepreneurial activities or when leasing them to a legal entity or individual entrepreneur, as well as for non-residential premises owned by individuals, the property tax of individuals is paid at a rate established for legal entities, with the exception of cases stipulated by the second part of Article 276 of the Tax Code;
– when an individual or a family enterprise uses a dwelling simultaneously with the residence in it for the production of goods (works, services), the property tax is paid at the rate established for individuals.
In accordance with Appendix No. 19 to the Resolution of the President of the Republic of Uzbekistan dated 22.12.2015 No. PP-2455 for 2016, property tax rates as a percentage of the inventory value of property are established:
– the general rate is 1.5% (with the exception of the following);
– on residential buildings and apartments located in cities with a total area of more than 200 to 500 m2 – 1.8% and over 500 m2 – 2.5%;
– from January 1, 2016, to residential houses and apartments located in other settlements with a total area of over 200 m2 – 1.8% to the inventory value of the property.
With a view to calculating the tax on the property of individuals, the inventory value of the property is determined on the basis of cadastral documents, but not lower than 3,000,000 soums.
In the absence of the inventory value determined by the bodies for assessing the property of individuals to collect tax in the city of Tashkent and regional centers, the conditional value of the property in the amount of 20 328.0 thousand rubles is applied,
soums, and in other cities and rural areas – in the amount of 8,833.0 thousand soums.
On newly erected dwelling houses that are not registered in the established order in bodies that carry out state registration of real estate rights, property tax from individuals is levied on the basis of a double amount of the conditional value of the property.
When individuals use objects of taxation for entrepreneurial activities or when leasing them to a legal entity or an individual entrepreneur, or when individuals transfer objects of an housing stock to a category of non-residential fund or purchase them into a property of non-residential facilities (building, premises in a building), a tax on the property of individuals is paid at the rate established for legal entities, and the benefits specified in Article 290 of the Tax Code are not subject to them.
By the Resolution of the President of the Republic of Uzbekistan No. PP-2455 dated 22.12.2015 “On the forecast of the main macroeconomic indicators and parameters of the State Budget of the Republic of Uzbekistan for 2016”, the basic tax rate on property of legal entities is set at 5%.
Conclusion. Based on the above, for the apartment in which you reside, you will pay a tax at a rate for individuals based on the inventory value of the property and the tax rate of 1.5% of the value of the property if the area of your apartment does not exceed 200 square meters. If the total area of the apartment is from 200 to
500 m2 – at a rate of 1.8% and over 500 m2 – 2.5%.
For an apartment leased to a legal entity, you will have to pay property tax at the rate of legal entities established for 2016 in the amount of 5% of the inventory value of the property in accordance with Article 276 of the Tax Code.
The amount of tax will be calculated in STI
In the middle of the year I’m going to leave for a few months to my daughter in Russia. I would like to pay in advance for taxes and utility payments. How do I find out the amount of property tax, and at what time do I need to pay it?
Article 277 of the Tax Code states:
the calculation of the tax on the property of individuals is made by the bodies of the state tax service at the location of the object of taxation, regardless of the place of residence of the taxpayer, on the basis of the data of the body that carries out state registration of real estate rights.
The amount of the tax on the property of individuals is calculated on the basis of the inventory value of the property as of 1 January and the established rate.
A payment notice of payment of the tax on the property of individuals is handed to taxpayers by the State Tax Service annually no later than May 1, on receipt or in any other way confirming the fact and date of receipt of the payment notice.
Payment of property tax for individuals for the tax period is made before October 15 of the reporting year.
Mansur Tangishov, financier expert