Tashkent, Uzbekistan (UzDaily.com) -- From 1 April 2023 to 1 May 2024, on a pilot basis, a procedure will be introduced for the return of the income tax paid to farms specializing in the cultivation of cotton or grain to the income of their employees in the form of wages at the same time, subject to the following conditions:

- employment of at least one worker per month for each hectare of land;

- when establishing a monthly income from wages for each employee in the amount of at least a single minimum wage;

From 1 April 2023, business entities will pay the amount calculated on the property tax of legal entities for newly built multi-storey industrial buildings, including buildings put into operation after 1 January 2023:

- 0.9 for a 3-storey building;

- 0.8 for a 4-storey building;

- 0.7 for a 5-storey building;

  - 0.6 for a 6-storey building,

  - for a building of 7 floors and above - using a reduction factor of 0.5, paid for a period of not more than 3 years from the month the building was put into operation. In this case, the reduction factor specified in this paragraph:

- together with ancillary premises necessary for the implementation of production activities, if their area does not exceed 20% of the total area of a newly constructed multi-storey industrial building;

- if the building is used jointly by several business entities for production purposes, it is used by each owner of such a building.