BUSINESS | 16:00 / 01.01.2026
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2 min read

Citizens gain access to breakdown of budget spending funded by their income, land, and property taxes

Citizens can now visit the Openbudget.uz website to view how their personally paid income, land, and property taxes are allocated across expenditures. Funding from these three taxes supports nearly 70 budget areas.

Starting January 1, 2026, the Ministry of Economy and Finance launched the “Expenditures Funded by Direct Taxes Paid by Individuals” module on the Openbudget.uz portal.

Through this module, citizens can see how funds from the personal income tax, land tax, and property tax they paid are allocated to specific areas.

To access the module, users must log in via OneID.

Note that the module covers only direct taxes paid by individuals. Value-added tax (VAT), the largest share of budget revenue, as well as other indirect taxes, are ultimately borne by individuals but collected from legal entities. Thus, they are not included here. As a result, informally employed citizens or those without land/property taxes may see an empty table – this does not mean they contribute nothing to the budget.

For reference, personal income tax revenue is projected at 41.4 trillion UZS by end-2025, accounting for 12% of total state budget revenues.

Open sources combine land and property tax revenues for individuals and legal entities. Estimates project land tax at 9.7 trillion UZS and property tax at 7.9 trillion UZS in 2025.

Thus, combined revenues from personal income tax plus land and property taxes (individuals and entities) total 59 trillion UZS—17% of projected 345.2 trillion UZS in total state budget revenues for 2025.

Дониёр Тухсинов
Prepared by Дониёр Тухсинов

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