Uzbekistan Property Taxes for US Citizen Non-Residents: Rent, Sale and Property Tax (2026)

As of November 2026, a US citizen who is not a tax resident of Uzbekistan (someone who has not spent more than 183 calendar days in the country in any 12 months in a row, Art. 30 of the Tax Code of Uzbekistan) pays three taxes on an apartment there. Rent is subject to personal income tax at 12% (Art. 382 of the Code). On a sale, the same 12% applies to the difference between the sale price and the documented purchase price (clause 4 of Art. 375). Property tax is calculated on the cadastral value: since 1 January 2026 it is 0.36% for housing of up to 200 sq. m inclusive and 1.5% if the property is let to a legal entity or an individual entrepreneur (Art. 422). The US side is handled by your tax adviser in the United States.

Key points

• Days decide your status, not citizenship. A non-resident is a person who has not spent more than 183 calendar days in Uzbekistan in any 12 months in a row that begin or end in the tax period (part 2 of Art. 30), and who has not spent more time in Uzbekistan than in any other country (part 4 of Art. 30).
• Rent: 12% of the income. If the tenant is a company or an individual entrepreneur, the tenant withholds the tax. If the tenant is an individual, the procedure is confirmed with the tax office before the first payment.
• Sale: 12% of the price difference. The exemption after 36 months of ownership (clause 7 of Art. 378) sits in the chapter titled "Tax reliefs", and Art. 366 calculates a non-resident's base without reliefs, so on the literal text a non-resident does not get it (this is an interpretation; there is no direct rule). The tax is paid before title is registered, and the buyer calculates it as a tax agent (Arts. 356 and 386).
• Foreigners pay property tax too (Art. 418): by 15 April and 15 October (Art. 423).
• Do not count on the 1973 US–USSR convention: it has no article on rent of apartments, and the United States is not in the Uzbek Tax Committee's table of international treaties.
• If you are still choosing a property, the rules on the purchase itself are on the page buying property in Uzbekistan as a US citizen.

Who is a non-resident

Art. 30 of the Tax Code divides individuals by time spent in the country, not by passport. A resident is a person who was in Uzbekistan for a total of more than 183 calendar days in any consecutive 12-month period that begins or ends in the tax period for which the status is being determined (part 2). A person who spent fewer than 183 days there in the tax period, but more than in any other state, is also a resident (part 4). Everyone else is a non-resident.

The days of entry and exit are established from the border-crossing marks in your documents (part 9); if the marks are not enough, the person submits documents on the place of stay to the tax office (part 10), so keep your passports and tickets. Status is determined again for each tax period, which for personal income tax is the calendar year (Art. 384).

An apartment does not affect the day count: real estate is named in part 11 of Art. 30 only among the signs of a "centre of vital interests", for the case where two states both treat a person as a resident. For those who live in Uzbekistan longer, see the article on the special tax regime for foreigners. Currency residence is a separate concept (Art. 6 of Law No. ZRU-573): for former citizens see the article former Uzbek citizen with a US passport.

Three taxes at a glance

Rent: who withholds the tax and how it is paid

Rent is part of property income (clause 3 of Art. 375). A non-resident pays 12% on income not named separately in Art. 382 (dividends, interest, freight) — clause 3 of Art. 382. The base is total income without the tax reliefs of the personal income tax section (clause 2 of part 1 of Art. 366). We did not find in the Code a deduction of repair costs from a non-resident's rental income.

The tenant is a company or an individual entrepreneur

Tax agents are Uzbek legal entities and individual entrepreneurs that pay income (clauses 1 and 2 of part 1 of Art. 386). Property income under Art. 375 is taxed at the agent (clause 3 of Art. 387); for non-residents the agent calculates the tax and must withhold it (parts 3 and 4 of Art. 388). Then:

• The agent withholds 12% at every payment of rent.
• The agent transfers the tax to the budget at the time of payment, but no later than the reporting deadline (part 1 of Art. 390).
• The agent files a monthly report no later than the 15th day of the month following the reporting month (clause 2 of part 1 of Art. 389).

The tax is withheld wherever the rent is paid (part 1 of Art. 400). An agent that fails to withhold must pay the tax itself, together with a penalty (part 3 of Art. 386, part 4 of Art. 400). On your request the agent issues a certificate of income and tax withheld (part 4 of Art. 386); your US adviser will need it.

If the apartment is let to a legal entity or an individual entrepreneur, property tax is 1.5% instead of 0.36% (clause 4 of part 1 of Art. 422).

The tenant is an individual

An individual tenant is not in the list of tax agents in Art. 386; under Art. 385 the tax may be calculated and paid by the taxpayer personally. For rental income that is not taxed at source, the Code sets out this procedure:

• a preliminary return is filed within five days after the end of the first month from the date rental income appears; if the lease of real estate has been registered with the tax authorities, the preliminary return is not filed (Art. 397);
• the tax is paid monthly, by the 15th day of the month following the month the income was received, on the basis of the preliminary return or a tax office notice; after the year, the sum is recalculated on actual income, and the difference is collected or refunded no later than 1 June of the next year (part 3 of Art. 398).

A caveat. Arts. 397 and 398 speak of "taxpayers" and "individuals" receiving rental income without naming their status, but they sit in the chapter on the annual income return, where declared income is described as income of residents (part 1 of Art. 393) and the return is filed "at the place of permanent residence" (part 1 of Art. 397). The Code has no separate rule on how a non-resident files a return on rent from an individual. So the procedure is confirmed with the tax office at the apartment's location before the first payment; we calculate and pay under the owner's power of attorney.

The Tax Code sets no minimum rent for personal income tax. It mentions registration of a real estate lease with the tax authorities (part 6 of Art. 397) but does not itself set the duty or the procedure; we check those rules before the lease is signed.

Selling the apartment: tax on the gain

How the income is calculated. Income is the excess of the sale price over the documented purchase price; without documents, for real estate the income is the positive difference between the sale price and the cadastral value (clause 4 of Art. 375). Art. 356, for deals with a tax agent, says something different: without documents on the purchase price the tax is withheld on the sale price. The two rules diverge, so keep the documents on the purchase price: the contract, the payment records, the acceptance certificate.

Currency: the report on a sale is made in the currency in which the non-resident receives the income, and the purchase price is converted at the Central Bank of Uzbekistan rate on the date of acquisition (Art. 356).

The "36 months" relief. For a resident, income from the sale of privately owned property is not taxed, except for the sale of housing that was owned for fewer than 36 calendar months (clause 7 of Art. 378). On the literal text, a non-resident does not get it: the base is total income without the tax reliefs of the personal income tax section (clause 2 of part 1 of Art. 366), and Art. 378 sits in Chapter 54 of that section, which is titled "Tax reliefs". The Code has no direct sentence saying "36 months does not apply to a non-resident": this is an interpretation of two rules. The same reading affects the exemption for income received from individuals by inheritance or gift (clause 11 of Art. 378). Build the tax into the deal budget and confirm the position with the tax office before signing.

Who pays and when. Tax agents include individuals who acquire property referred to in clause 5 of part 2 of Art. 351 (it includes real estate in Uzbekistan); they act under Art. 356 (clause 5 of part 1 and part 2 of Art. 386). A buyer that is a legal entity is an agent under clause 1 of part 1 of Art. 386. The procedure under Art. 356:

• The seller gives the agent copies of the documents on the purchase price.
• Before title is registered, the agent files the tax calculation with the tax office at the property's location, with a copy of the contract and the seller's documents.
• Within ten working days the tax office issues a payment notice for the tax in the national currency.
• The tax is paid to the budget before title is registered.
• Within one working day after proof of payment, a certificate of payment of the tax is issued.
• The registering authority registers title only on presentation of that certificate.

A caveat. Part 1 of Art. 356 describes a sale by a non-resident legal entity; an individual buyer applies its procedure through the cross-reference in part 2 of Art. 386. In addition, part 4 of Art. 356 refers to the rates of Art. 353 (rates for income of non-resident legal entities), while the rate for a non-resident individual is 12% (clause 3 of Art. 382). We read the cross-reference in Art. 386 as pointing to the procedure, not the rate, and confirm the calculation with the tax office before the deal. On the deal itself see the article on notarial purchase and sale of real estate. If you are selling an inherited apartment, there are usually no documents on the purchase price; see inheritance in Uzbekistan for a US citizen. On gifts between relatives see gifting real estate to relatives: taxes and formalities.

Property tax on individuals

Taxpayers are individuals, including foreign citizens, unless an international treaty of Uzbekistan provides otherwise (part 1 of Art. 418). The object is residential houses and apartments in Uzbekistan (clause 1 of Art. 419). The base is the cadastral value set by the body that registers rights to real estate (part 1 of Art. 420); for housing it cannot be lower than UZS 42 million (part 2 of Art. 420).

Rates since 1 January 2026 (part 1 of Art. 422, as amended by Law No. ZRU-1108 of 25 December 2025, as the text of the Code states):

Regional representative bodies may apply coefficients of 0.7 to 1.3 to the rates (part 3 of Art. 422), so the result in a given region may differ.

The tax office at the property's location calculates the tax on the base as of 1 January (parts 1 and 2 of Art. 423). The payment notice is delivered no later than 1 March, including electronically or by SMS (part 10 of Art. 423). The tax is paid in equal parts by 15 April and by 15 October. When the owner changes during the year, the previous owner pays from 1 January until the month in which he lost title, and the new owner from the month title arose (part 5 of Art. 423); for inherited property, from the month title arose for the heir (part 7 of Art. 423).

Resident and non-resident: what changes

The 1973 US–USSR convention

The IRS lists Uzbekistan among the former Soviet republics covered by the 1973 convention, but the United States is not in the Uzbek Tax Committee's table of international treaties (55 states, updated 6 March 2026) (details). The convention says nothing about rent of apartments: Art. III(1)(a) covers payments for intellectual property and equipment. Art. III(1)(c) deals with gains of a resident of the other state from the sale of property received by inheritance or gift; whether the Uzbek side would apply it to the sale of an apartment is not confirmed by the primary sources. So budget the tax under the Tax Code and discuss any reliance on the convention with a lawyer before the deal.

Sending money to the United States and the bank file

Law No. ZRU-598 guarantees investors the transfer of funds in foreign currency into and out of Uzbekistan on condition that taxes and payments are made, including proceeds from the sale of investments (Art. 17). The law describes an investor as someone who invests funds to earn a profit (Art. 3); whether that covers a buyer of a family apartment, the law does not say directly. Law No. ZRU-573 classes the purchase and sale of real estate as capital-movement operations (Art. 16), and banks carry out currency operations on condition that the client presents the documents they require (Art. 20). Non-residents may open accounts in Uzbek banks (Art. 13); whether a bank opens an account remotely depends on the bank.

The bank will most likely ask for documents on the source of funds and on tax paid:

• the sale contract and the title document;
• the tax office certificate of payment of the sale tax and the payment records;
• tax agent certificates of tax withheld on rent and the property tax payment notices;
• statements of the account into which the rent is paid.

On a power of attorney for a representative see the article buying property in Uzbekistan by power of attorney from the US.

The US side: only two things

Your tax adviser in the United States prepares your US return; we prepare for them the documents on the Uzbek tax. Of the IRS requirements that touch an Uzbek apartment and account, two are enough.

Form 8938. According to the IRS, foreign real estate is not reported on Form 8938; a personal residence or a rental property does not have to be reported. If the real estate is held through a foreign entity, the interest in the entity is reported if the reporting threshold is exceeded (IRS, Basic questions and answers on Form 8938; IRS, Comparison of Form 8938 and FBAR).

FBAR. A US person, including a citizen, with a financial interest in, or signature authority over, a foreign financial account files an FBAR (FinCEN Form 114) if the aggregate value of such accounts exceeded USD 10,000 at any time during the calendar year. An account at an Uzbek bank into which the rent is paid is such an account. The due date is 15 April, with an automatic extension to 15 October (IRS, FBAR).

How Pactum helps

• We check non-resident status by days and calculate the tax on rent and on a sale for your case.
• We prepare the sale file: purchase price documents, the calculation for the tax office and the buyer-agent, and support until the tax payment certificate is issued.
• We build a payment schedule for property tax and rent tax and make the payments under a power of attorney.
• We assemble the bank file for a transfer to the United States and the documents on the Uzbek tax for your US tax adviser.

Pactum is a legal platform, not a real estate agency: we have no properties for sale, and we work on the side of the buyer (the heir, the owner). The contract with a foreign client is bilingual, in Russian and English; the invoice is issued in US dollars and paid by SWIFT transfer; the contracting party is PACTUM-AI CA LLC (ООО «PACTUM-AI CA»). The price is given after we analyse the task. You can start with a lawyer consultation: 60 minutes, UZS 300,000, credited toward the cost of the service. The decision is made by the notary, the bank, the tax or the registering authority — we do not promise a result. The purchase rules are on the page buying property in Uzbekistan as a US citizen.

Phone +998 78 113 81 01, Telegram, info@pactum.uz, office: 21 Afrosiyob Street, Tashkent.

FAQ

What tax does an American pay on rent from an apartment in Uzbekistan?

12% of the rent (clause 3 of Art. 382 of the Tax Code). If the tenant is a company or an individual entrepreneur, the tenant withholds the tax at every payment; if the tenant is an individual, the payment procedure is confirmed with the tax office before the first payment.

Do I pay tax on a sale if I have owned the apartment for more than three years?

Yes, under the literal text of the Code: the 36-month ownership exemption (clause 7 of Art. 378) sits in the chapter titled "Tax reliefs", and a non-resident's base is determined without them (clause 2 of part 1 of Art. 366). There is no direct rule, so we confirm the position with the tax office. The tax is 12% of the difference between the sale price and the documented purchase price.

Do I pay property tax if I live in the United States?

Yes: foreign citizens are also taxpayers (part 1 of Art. 418). The rate for housing up to 200 sq. m inclusive is 0.36% of the cadastral value, and 1.5% if it is let to a legal entity or an individual entrepreneur (Art. 422); the dates are 15 April and 15 October (Art. 423).

Can I transfer the sale proceeds to the United States?

Yes, by bank transfer, but the bank will ask for documents, and the guarantee of Art. 17 of Law No. ZRU-598 is given to investors on condition that taxes are paid.

Do I have to show the Uzbek apartment on US forms?

No: Form 8938 does not report real estate you own directly. But if the rent goes into an account at an Uzbek bank and the aggregate balance of your foreign accounts exceeded USD 10,000 at any time in the year, an FBAR is filed.

Does the 1973 US–USSR convention reduce the tax?

Do not count on it: the convention has no article on renting out apartments, and the United States is not named in the Uzbek Tax Committee's table of international treaties.

Sources

• Tax Code of the Republic of Uzbekistan, lex.uz (in Russian)
• Law No. ZRU-598 on investments and investment activity, Art. 17, lex.uz (in Russian)
• Law No. ZRU-573 on currency regulation, Arts. 6, 13, 16, 20, lex.uz (in Russian)
• IRS: Comparison of Form 8938 and FBAR requirements
• IRS: Basic questions and answers on Form 8938
• IRS: Report of Foreign Bank and Financial Accounts (FBAR)
• IRS: 1973 US–USSR convention, Art. III
• Tax Committee of Uzbekistan: information on the provisions of international treaties (in Russian)

Acts are cited from lex.uz; the information is current as of November 2026 and is not individual legal or tax advice.