Cabinet Resolution No. 547: Namangan Region Farmers to Get 90% of Land Tax Refunded in 2027

The Cabinet of Ministers has approved a procedure under which owners of dehkan farms and household plots with high income from selling their harvest can get back 90% of the land tax they paid. It is an experiment: in 2027 it will run only in Namangan Region.

Cabinet Resolution No. 547 was adopted on 9 October 2026 and took effect the same day. It approves a Temporary Regulation that applies until 1 January 2028. The basis is Presidential Decree No. UP-22 of 14 February 2025.

Who gets the refund

The refund goes to those who meet all four conditions at once:

• they hold documents for dehkan farm land or a household plot and grow agricultural products on it;
• their income from selling the harvest in a calendar year exceeds 25 BRV per sotka;
• they have no tax arrears for past years or the current year;
• the land tax for the reporting period has been paid in full.

How income and the refund are calculated

Producers enter data on plot size, sales volumes and product types on the "Online Mahalla" platform. Products are valued at 80% of average transaction prices on the UzexAgro platform.

If land is used without documents or beyond the area stated in the documents, the refund is reduced. The refund is paid from the local budget.

How to receive the money

• The amount is calculated by an automated program of the State Tax Committee.
• The money is paid to the recipient's bank card.
• The refund can be withdrawn through the tax authorities' mobile app.
• If the conditions are not met, a reasoned refusal is sent to the app within one working day. It can be appealed to a higher authority or in court.

If a payment is obtained through false data or forged documents, it will be recovered together with penalties. Debts for other taxes and fines are first repaid out of the refund.

What this means in practice. Residents of Namangan Region who sell their harvest should enter planting and sales data on "Online Mahalla" in 2027 and pay land tax without arrears. The mechanism does not yet exist in other regions: the ministry must submit a proposal to extend it by 1 February 2028.

Photo: Usmonov Gayrat, Wikimedia Commons (CC0)