This measure is envisaged in the resolution of the President “On forecasts of main macroeconomic indicators and parameters of the State Budget of the Republic of Uzbekistan in 2011”.

In order to stimulate more effective and rational use of land resources, the rate of single land tax for farms increased from 5% to 6% from normative cost of land.

Uzbekistan kept rates of taxes for use of entrails and bonuses – subscription and commercial disclosure.

In line with the Tax Code, subsurface users should pay bonuses (one time payment) for right to carry out exploration and production of natural resources and for each commercial disclosure of natural resources’ field.

The resolution set following tax rates:

• Subscription bonus from 100 to 10,000 minimum sizes of salary, depending on type of natural resource;
• Bonus for commercial disclosure – 0.1% from the cost of the proved reserve volume.
  Uzbekistan also kept tax rates for superprofit at the level of 50% for all tax payers (cathodic copper, natural gas, cement, klinker, polyethylene granules). The government, at the same time, kept current calculations of prices for determining taxation base for superprofit tax.