Tax on Apartment Sales. Taxation Scheme for Individuals (Residents) When Selling Real Estate
• Article 356 (Part 3); Article 366 (Part 1); Article 378 (general provisions on benefits) Scenario 1: Sale with profit within 36 months (3 years)• Example: You purchased an apartment in 2024 for 100 million UZS. In 2026 (less than 3 years later), you sell it for 200 million UZS.• Calculation: Scenario 2: Sale after […]
The Procedure for Video Recording Tax Control Activities Has Been Approved
In accordance with Resolution No. 154 of the Cabinet of Ministers dated April 9, 2026, amendments and additions were made to a number of government decisions, and some of them were declared invalid. Based on this resolution, amendments were introduced to Resolution No. 1 dated January 7, 2021, and the “Regulation on the Procedure for […]