Uzbekistan will pilot a scheme to refund 90% of land tax paid by dehkan (landowner) farmers and homestead owners who meet income and land-use requirements in the Namangan region from 2027, under a Cabinet of Ministers resolution adopted on October 9, 2026.
Under the resolution, the refunds will be financed from the local budget and will apply to landowners who use their plots to grow agricultural products and generate income above a specified threshold.
To qualify, applicants must hold documents confirming their rights to a dehkan farm or personal plot and use the land specifically for crop cultivation. Their annual income from product sales must exceed 25 times gross domestic product (GDP) per hectare of land.
Applicants must also have no outstanding land tax arrears for previous or current years and must have paid the full amount of land tax accrued for the reporting period.
Cases in which land is used without the required documentation or beyond the allocated area will be considered separately when determining eligibility for a refund.
The government plans to integrate digital systems to automate the process and improve transparency. Information on farmers generating high incomes from their plots will be recorded on the Online Mahalla platform.
Electronic data exchange will also be established with the e-government system and the relevant exchange to provide information on average market prices for agricultural products. The Tax Committee will develop a dedicated programme to automatically process refunds and integrate it with Online Mahalla.
The Ministry of Agriculture will assess the results of the Namangan pilot and submit proposals to the government on extending the scheme to other regions by February 1, 2028.
The initiative forms part of broader efforts to encourage more productive use of household plots and dehkan farms. In March 2025, the government outlined measures targeting inefficient land use.