Uzbekistan exempts sales of state property, including vacant non-agricultural land, from VAT from 1 January 2025

What changed in detail

Law of the Republic of Uzbekistan No. ZRU-1014 of 24 December 2024, published in the National Database of Legislation on 26 December 2024, amends the Tax Code.

Article 3, item 2, amends part one of Article 243 of the Tax Code, the list of VAT-exempt supplies, in two ways:

• it adds point 26¹, exempting the sale of state property, including vacant non-agricultural land plots sold on the basis of ownership rights;
• it deletes point 15, the exemption for passenger transport at uniform tariffs.

Item 3 adds a part to Article 256, which makes buyers of state property tax agents responsible for the VAT, stating that its rules do not apply to sales of goods covered by point 26¹.

Under Article 6 the Law enters into force on 1 January 2025, and point 26¹ applies from that date. The deletion of point 15 (the second paragraph of item 2) was put into effect later, from 1 July 2025.

What it means

Point 26¹ is still in the Tax Code in November 2026, recorded on lex.uz as in force from 1 January 2025, and the weekly feed holds no later change to it. A purchaser of state property, including privatised land, no longer has to withhold and pay VAT on the price as a tax agent.

The same item had a cost elsewhere. Since 1 July 2025, passenger transport at uniform tariffs has had no VAT exemption, so operators in the VAT system charge VAT on fares. The two changes share a legal item but have different start dates.