Uzbekistan Lets Taxpayers See Where Their Income, Land and Property Taxes Were Spent

Uzbekistan’s Ministry of Economy and Finance launched a new transparency tool on 1 January 2026, allowing citizens to see exactly how revenue collected from their personal income, land and property taxes was spent. The module, activated on the state’s open-budget portal openbudget.uz, covers expenditure across nearly 70 budget lines funded by those three direct taxes in 2025.

To use the feature, citizens must log in through the national digital-identity system OneID, after which they can view a breakdown of spending drawn from their individual tax contributions. The Ministry of Economy and Finance announced the launch on the same day it went live.

What the Tool Shows — and What It Doesn’t

The module is deliberately narrow in scope: it covers only direct taxes levied on individuals — personal income tax, land tax and property tax. That boundary matters, because value-added tax and other levies that ultimately fall on consumers are formally collected from legal entities and are therefore excluded from the new dashboard. Citizens who are not formally employed and who pay neither land nor property tax may find the module returns a blank table — a result that reflects the tool’s design, not an absence of any tax contribution on their part.

Personal income tax alone was projected to reach 41.4 trillion soums in 2025, equivalent to 12 percent of total state budget revenues. Land tax receipts — combined across individuals and legal entities — were forecast at 9.7 trillion soums, and property tax at 7.9 trillion soums. Together, personal income tax plus the combined land and property tax figures amount to roughly 59 trillion soums, or about 17 percent of total projected state budget revenues of 345.2 trillion soums for 2025.

Voluntary Compliance Running High

Separately, voluntary fulfilment of tax obligations by both individuals and legal entities reached 96 percent in the January–September 2025 period, according to the same official data.

The new module represents a limited but concrete step toward fiscal transparency in Uzbekistan, giving ordinary wage-earners a direct line of sight from their payslip deductions to specific categories of public expenditure — something the country’s budget portal had not previously offered at the individual level.