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By Presidential Resolution "On key macroeconomic indicators and parameters forecast of the State Budget of Uzbekistan for 2014", the personal income tax (PIT) from property rental has been set at 7.5%.
PIT is calculated on the amount of rent specified in the contract.
In order to prevent underdeclaration of tax base, from January 1, 2014 minimum premises and vehicles rents has also been introduced.
For 2014 the following minimum rents for housing premises (per month, per 1 m2 of total area) have been established for Tashkent - 3000 soums, in Nukus and regional centers - 2000 soums, in other localities - 1000 soums. Thus, PIT on income from 100 sq.m. Tashkent property rental should be not less than 22.5 thousand soums (3000 soums x 100 sq.m. x 7.5%).
Minimum commercial property rent (per month, per 1 m2 of total area) in Tashkent - 6000 soums in Nukus and regional centers - 4,000 soums in other localities - 2000 soums. Thus, PIT on income from rental of 200 sq.m. Tashkent office should be not less than 90 thousand soums (6000 soums x 200 sq.m. x 7.5%).
Minimum rents for vehicles (per month per unit) will be: for cars - 220 thousand soums, for vans, buses and trucks - 430 thousand soums. Now, for example, if a car is rent, PIT should be at least 16.5 thousand soums (220 soums x 7.5%) per month.
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