Business Ombudsman challenges denial of land tax benefits

Tashkent, Uzbekistan (UzDaily.uz) — The Tashkent Interdistrict Administrative Court has upheld an application filed by the Business Ombudsman on behalf of an entrepreneur who was denied a land tax benefit for the construction of a hotel complex in the Charvak Free Tourist Zone in Tashkent Region. The ruling was issued on 6 October 2026.

The company registered as a participant in the free tourist zone in 2021 and invested more than 168 billion soums, or about US$13 million, in the project. This exceeded the investment commitment stipulated in the agreement, which was set at US$10 million.

Despite the investment, the entrepreneur was denied the tax benefit because construction of the hotel complex had not yet been completed. The project is scheduled for completion on 30 January 2028.

The Business Ombudsman appealed to the court, arguing that unfinished construction does not, in itself, constitute grounds for automatically denying tax benefits provided to participants in special economic zones.

In support of its position, the office cited Articles 473 and 474 of Uzbekistan’s Tax Code, which establish special tax benefits for participants in such zones. According to the Business Ombudsman, these provisions do not list unfinished construction as an independent ground for refusing to apply the benefits.

The court found the refusal to grant the tax benefit unlawful and ordered the Tax Committee to reconsider the entrepreneur’s application.