The Tax Committee of Uzbekistan has presented a draft resolution to public discussion that provides for the automatic granting of tax benefits to citizens who use their income to repay mortgage loans.
This draft, posted on the state regulatory consulting portal, establishes a proactive mechanism for applying Personal Income Tax (PIT) benefits through data exchange between agencies. If approved, the new rules will come into effect on January 1, 2027.
It is planned that by September 1, 2026, information exchange will be established between state structures and organizations administering mortgages. By November 1, authorities intend to launch an automated service for providing tax benefits via the Soliq mobile application, the Tax Committee's online portal, and the Unified Interactive State Services Portal.
The right to the tax benefit will be determined based on electronic data received from authorized institutions. This information will include details of the mortgage agreement, the borrower's or co-borrower's identification number (PINFL), information on principal and interest payments, records of state subsidies for mortgages, data on acquired real estate, property ownership registration, as well as employment, income, and personal income tax details.
According to the draft, the Central Bank will provide information on loans and mortgage repayments, while the Ministry of Economy and Finance will provide data on state subsidies. The remaining necessary information will be obtained from the Tax Committee's information systems.
The automated system will check compliance with the requirements for receiving the tax benefit monthly. If the required information is incomplete, a recheck will be conducted the following day. The amount of the tax discount will also be calculated automatically based on data available in state information systems. After granting the benefit, borrowers will receive a notification within five days via SMS, email, through their tax account, or via the Soliq mobile application.
The draft also stipulates that if the real estate purchased using a mortgage is sold within 36 months from the date of property ownership registration, the tax benefit will be considered granted in violation of the established conditions. In such cases, tax authorities will recalculate the taxpayer's obligations, recover the previously granted benefit, and notify the taxpayer through their personal online account.
Public consultations on this draft resolution will continue until July 31.
The Government of Uzbekistan has announced an increase in the monthly monetary compensation for housing rent provided to military personnel in Tashkent and Samarkand, according to a statement from the Ministry of Justice.
These changes were approved by Cabinet of Ministers Decree No. 369 dated July 7, 2026. This decree amends the previously adopted government resolution No. 169 dated July 25, 2005.
According to the text of the document, after making the relevant amendments, the amount of the monthly monetary compensation for military personnel renting residential premises in Tashkent and Samarkand will increase by 25%.
The published information did not specify any other changes or additional conditions regarding the provision of this compensation.
