Tashkent, Uzbekistan (UzDaily.com) — President of Uzbekistan Shavkat Mirziyoyev has approved amendments to the Tax Code as part of the tax and budget policy for 2025. The changes significantly raise water resource usage tax rates, particularly affecting commercial properties and car washes.

The amendments introduce higher tax rates for water consumed within established limits from surface and underground sources. However, the water tax for agricultural purposes remains unchanged at 100 soums per cubic meter.

Car washes will face the most substantial increase, with their tax rate rising 5.5 times to 15,000 soums per cubic meter of water. Taxes will also increase for commercial properties and enterprises.

Tax Rates per Cubic Meter by User Category:

Agricultural producers implementing water-saving technologies and water meters will benefit from reduced coefficients of 0.5 or 0.7, depending on the level of adoption. If these measures are not implemented, rates may increase with a coefficient of 1.1.

Local authorities are granted the right to adjust rates using coefficients ranging from 0.7 to 1.5. However, this provision does not apply to agricultural users, power plants, utilities, or major taxpayers.

The new policy will take effect on 1 January 2025.