Resolution No. PP-387: businesses developing tourism at reservoirs will pay half the land and property tax until 2029

The President has approved measures to regulate the use of reservoirs and adjacent areas. Entrepreneurs who obtain plots there at online auctions and organise services for tourists will pay land tax and property tax at half rates. In return, the resolution introduces strict safety and environmental requirements.

Resolution No. PP-387 "On measures to regulate the use of reservoir territories and adjacent zones and to ensure safety there" was signed on 27 October 2026 and entered into force on 28 October.

Benefits for business

• until 1 October 2029, legal entities that have organised tourist services on territories allocated through electronic online auctions pay land tax and property tax at 50% of the established rates;
• when importing GPS devices, rescue equipment, safety equipment for work on water and modern sanitary facilities, customs payments can be deferred or paid in instalments for up to 120 days.

Where the plots will come from

Vacant non-agricultural land in reservoir territories and adjacent zones will be put up for electronic auctions for tourist services. The location of facilities will be set by master plans developed on the basis of proposals from regional khokimiyats. A roadmap for using these territories has also been approved.

Mandatory requirements

• equip the facility with rescue boats, observation towers, depth markers, signs on weather-related restrictions, and video surveillance using artificial intelligence;
• set up an in-house rescue service or sign a duty contract with professional rescuers;
• comply with the rules for the safe operation of small vessels and their mooring bases;
• have internal sewerage or local treatment facilities so that untreated wastewater is not discharged into the reservoir;
• dispose of household waste in the established manner.

What this means in practice. The half tax rates do not apply to every facility by the water — only to those that obtained a plot through an online auction under this resolution, and only until 1 October 2029. If you are planning a recreation area at a reservoir, budget in advance for a rescue service or a contract with rescuers, as well as treatment facilities. For imports of rescue equipment, apply for a deferral of customs payments of up to 120 days.

Photo: LBM1948, Wikimedia Commons (CC BY-SA 4.0)