The State Tax Committee announced on social media the following, which states that individuals are required to pay income tax on rental income to students.

1. The owner of property, who receives income from the lease of real estate to students, in accordance with Article 375 of the Tax Code, such income is the property income of individuals.

2. Pursuant to article 85 of this Code, timely payment of taxes is the responsibility of the lessor, as a result of which taxable students are not subject to tax obligations.

3. The Oliy Majlis of the Republic of Uzbekistan also considered a bill on amendments to Article 378 of the Tax Code on exemption from taxation of income received by individuals from activities for renting housing to students. Adopted in winter and will be introduced, that  enters into force on January 1, 2022.

4. The electronic service "Ijara.soliq.uz" for the electronic registration of lease agreements in accordance with the Resolution of the Cabinet of Ministers, dated September 22, 2021 No. 595, in order to create convenience for students and citizens renting housing, has been developed by the State Tax Committee.

    The e-services system will be integrated with the database of the Ministry of Higher and Secondary Specialized Education, all students data will be generated automatically, and the income tax lease from individuals leasing real estate to students will be automatic.

This type of service has been successfully tested and will be fully operational from January 1, 2022.

                                                                                                                                                                                         Press Service of “TIIAME” NRU