In Uzbekistan, a new procedure will be tested in order to strengthen tax discipline. According to the Presidential decree, starting from January 1, 2026, a restriction on paying for electricity will be introduced in Namangan region for individuals who have tax debt.
This mechanism applies only to individuals who have outstanding property tax or land tax exceeding 1 million soums. The restriction is aimed not at cutting off electricity supply, but only at temporarily blocking the payment option through the billing system.
At the same time, a new module of the “Open Budget” portal will be launched, where citizens will be able to view online the taxes they have paid and the expenses carried out using these funds. The effectiveness of tax authorities will be evaluated based on automatically generated indicators.
Another important change starting from 2026 is that tax paid on income earned from renting out real estate will be fully allocated to local budgets.
Information about tax debt will soon begin to be automatically displayed on the main page of banking and payment applications.
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