Local tax authorities should be consulted for the types and rates of these taxes. Please note that not all local taxes may be deductible, therefore in addition to the local tax authorities, the Ministry of Finance or the State Committee on Taxation must be consulted. The land tax is calculated separately for each region and city, and then in turn according to a qualitative chart approved by the government. The rates are expressed in some per one hectare of land. The transportation tax is calculated on the basis of the size of the vehicle's engine.
Different rates apply to motorcycles, trucks and motor boats.
The city of Tashkent has set the clean-up tax for 1996 at 2 percent of profits, payable by local companies. Water tax is payable by industrial and agricultural companies and electric power plants on the use of both surface and underground waters. All rights reserved.