Open control over the budget
A crucial decision was adopted in Uzbekistan aimed at increasing budget transparency and enhancing citizens' participation in financial processes. According to the Presidential Decree "On measures to increase the level of tax collection and stimulate active taxpayers," starting January 1, 2026, permanent information will be provided on how the funds were spent that were received from Income, Land, and Property Taxes of individuals.
New module on “Open Budget”
Starting from 2026, a special module titled "Expenditures based on Individuals' Taxes" will be launched on the “Open Budget” (openbudget.uz) portal. With the help of this mechanism, every citizen will be able to view precise information about the three types of taxes (Income, Land, and Property) they paid during a certain period. Most importantly, the details of expenditures, made from the state budget thanks to their payments, categorized by direction will be constantly announced. This is a serious step aimed at strengthening public control over taxpayers.
Financial scope
For reference, revenues from these three types of taxes constitute nearly 12 percent of the expenditures of the consolidated budget. In the first half of 2025, the revenues of the state treasury amounted to 144.2 trillion UZS, and 20 percent of that amount came specifically from these three types of taxes. In particular, the Income Tax paid by individuals constituted 19.9 trillion UZS.
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