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Plain answers about the taxes and fees that apply to rentals on Roomi Rent. Last reviewed April 2026.
This page is informational and reflects our understanding of Uzbek law as of the date above. It is not legal or tax advice. Rates and rules change frequently. For your specific situation, consult a licensed tax advisor in Uzbekistan or contact the State Tax Committee directly.
The tourism tax in Uzbekistan is established by Cabinet of Ministers Resolution No. 475 dated 25 August 2022, Annex 3 (Regulation on the procedure for collecting the tourism (hotel) tax in the territory of the Republic of Uzbekistan). The tax is collected per night, regardless of how many guests share the room.
Roomi Rent operates exclusively in the apartment-owner category. Under Annex 3 of Resolution 475, apartment owners and family guesthouses with up to 10 rooms charge 2% of the Basic Calculation Amount (BCA) per night for foreign guests, and 0.4% of BCA per night for adult Uzbek citizens. Children under 16 are exempt regardless of nationality.
The BCA was raised to 412,000 UZS effective 1 August 2025 by Presidential Decree of 3 June 2025. At the current BCA, this means the tourism tax is 8,240 UZS per night for foreign guests, and 1,648 UZS per night for adult Uzbek citizens. An incomplete night counts as a full night.
Roomi Rent collects this tax from liable guests at booking, shows it as a clearly labelled separate line item, and remits it to the Tourism Support Fund as required by Resolution 475. The tax is never treated as host revenue and our platform commission is never calculated on it.
Under the Tax Code of the Republic of Uzbekistan, individuals earning rental income are subject to personal income tax (PIT) at 12 percent on the contract price. Non-residents are taxed at the same 12 percent rate, withheld at the source of payment.
The Tax Code prescribes minimum rental rates per square metre that serve as the floor for taxable income — rent declared below the minimum is grossed up to the minimum for tax purposes. Effective 1 January 2026, these minimum rates were indexed upward by 7 percent.
If you are registered as an individual entrepreneur or self-employed (samozanyatiy) and your annual turnover does not exceed 1 billion UZS, you pay turnover tax instead of PIT. From 1 January 2026, the turnover tax rate for self-employed persons with turnover up to 1 billion UZS was reduced to 1 percent (from the previous 4 percent on the 100M–1B UZS band).
Effective 1 January 2026, several of the personal compliance burdens that historically discouraged Uzbek landlords from declaring rental income were removed:
First, the preparation of tax reports for property tax, land tax, personal income tax, social tax, turnover tax, and VAT was transferred from taxpayers to the tax authorities. As a host on Roomi Rent, this means you no longer need to assemble these reports yourself for the rental component of your income — the State Tax Committee assembles them based on data already in their systems.
Second, in the case of multiple missed reports in a single period, a single general fine now applies instead of separate penalties for each missed report. Third, financial sanctions resulting from field audits may be paid in equal monthly installments over six months.
Guests pay a flat service fee of $35 USD per booking, shown clearly at checkout. There are no additional guest fees.
Hosts pay a 7 percent commission on the rental portion of each confirmed booking. By comparison, Airbnb charges hosts 14 to 16 percent depending on plan. There are no listing fees, no monthly subscriptions, and no hidden surcharges. Crucially, our 7 percent commission is calculated on the rental portion only, not on the tourism tax we collect on behalf of the state.
Most short-to-mid-term residential rentals to individuals are not subject to value added tax under current Uzbek law. The standard VAT rate is 12 percent.
If you host as a registered VAT payer and rent to a corporate tenant, we can generate VAT-inclusive invoices with your TIN and registration number on request. This is most common when business travelers are placed by their employer.
Under Presidential Decree UP-180 of 4 October 2025, effective 1 January 2026, foreign citizens may be exempted from 12 percent PIT on foreign-source income, subject to payment of a 50,000 USD special fee and opening a Uzbek bank account or crypto wallet on the official Uzbek crypto exchange. Close relatives may be added at 10,000 USD each.
This regime is relevant only to foreign guests with substantial foreign-source income who plan to spend at least 30 consecutive days in Uzbekistan within a 12-month period. We mention it here for completeness; we do not promote or advise on it. Eligible guests should consult a tax advisor.
We produce a year-end summary for every host showing: gross bookings, platform commission withheld, personal income tax remitted at source where applicable, and total tourism tax collected and remitted on your behalf. The summary is generated each January for the prior calendar year and is formatted to align with what the State Tax Committee expects.