Uzbekistan proposes higher taxes for high-emission greenhouses

Greenhouses operating in Tashkent city and several districts of Tashkent region could face higher land and property taxes under a draft law aimed at improving environmental conditions and promoting cleaner, energy-efficient technologies. The draft law, published for public discussion until July 31, proposes increased tax rates for greenhouses located in Tashkent city and the Tashkent region districts of Yuqori Chirchiq, Qibray (Kibray), Yangiyol, Zangiota and Tashkent.

Under the proposal, land occupied by these greenhouses would be taxed at 10 times the standard land tax rate applied to agricultural land. The affected greenhouses would also be ineligible for tax exemptions. The higher property and land tax rates would not apply to greenhouses that have dismantled their boiler facilities or use electric heating systems. Information confirming eligibility for the exemption would be provided by the authorized environmental authority.

According to the draft law, the amendments are intended to reduce the negative environmental impact of greenhouse farms in Tashkent city and Tashkent region while encouraging operators to switch to environmentally safe and energy-efficient technologies.

The proposal follows a Cabinet of Ministers resolution adopted on April 9, 2026, which instructed the government to prepare the legislation by September 1, 2026. That resolution also banned the establishment and state registration of new greenhouse farms using coal, fuel oil or other environmentally harmful fuels in Tashkent city and the districts of Yuqori Chirchiq, Qibray, Yangiyo’l, Zangiota and Tashkent from June 1, 2026.