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Since January 1, 2014, houses and apartments (except those located in cities with a total area of over 200 square meters), summer buildings, garages and other buildings, premises and facilities are taxed at 1.2 percent of their inventory cost.
Homes and apartments are located in cities with a total area
Over 200 sq.m to 500 sq.m. taxed at a rate of 1.4 percent to the cost of inventory;
Over 500 sq.m. - 1.8 percent to the cost of inventory. (Annex 18 to the Decree of the President of the Republic of Uzbekistan dated 25 December 2013 № PP-2099)