Tashkent, Uzbekistan (UzDaily.com) -- Norma experts have prepared explanations on changes in social and land taxes, taxes on water and subsoil users, and others.

What has changed in taxes on subsoil users in 2024?

For certain types of minerals, for which tax rates are set at a fixed amount, the rates in force in 2023 are indexed by an average of 12%.

What has changed in the water tax in 2024?

Tax rates for the use of water resources, effective in 2023, have been indexed by 12–30%.

What changes in land tax in 2024?

Tax rates for non-agricultural land in force in 2023 are indexed by an average of 12%. For agricultural land, the tax rate has been maintained at 0.95 percent of the standard value of farmland.

Changes in excise taxes in 2024

Law No. ZRU-891 of 28 December 2023 indexed excise tax rates and introduced an excise tax on sweet carbonated drinks and energy drinks.

What changes in payment of fees in 2024?

A new fee for the right to drive on roads has been introduced, the scope of application of the recycling fee has expanded, and it has become more convenient to pay entry and transit fees.

Self-employed persons and students will pay tax as individual entrepreneurs?

Self-employed people and students (on income from some services) did not pay personal income tax until 2024. Law No. ZRU-891 of 28 December 2023 almost equalized them in taxation with individual entrepreneurs.

How will we pay personal income tax and social tax in 2024?

The main elements of “salary” taxes - tax rates, the procedure for calculating and paying taxes, including crediting 0.1% to the Individual Cumulative Pension System, the deadlines for payment and submission of calculations - have not changed in 2024.