Presidential Decree No. 13942 validating the Regulation of land payments and land rent.

This Procedure regulates the methodology for calculating and paying land fees and land rent, and also determines the rights and obligations of Turkmenistan and foreign states, legal entities and individuals, diplomatic missions, consular offices, international organizations and their representations in Turkmenistan and their deputies, sectoral departments, regional, district and urban administrations, in connection with land fees and land rent. The main purpose of collecting land payments and land rent is to achieve the systematic and efficient use of land owned, used and leased, to preserve and improve the natural environment, to develop agricultural production, to use various forms of land management, to create conditions for encouraging free entrepreneurship within the national territory, and to promote the economic, social and cultural development of regions, districts, towns and other settlements. Land tax is levied on land owned by citizens of Turkmenistan, as well as for use by citizens of Turkmenistan and legal entities. Land rent is collected for land leased to Turkmenistan and foreign countries to institutional and individual entities, foreign countries, diplomatic missions, consular offices of foreign countries in Turkmenistan, international organizations and their missions, and their representatives. Land payment and land rent are collected by the relevant local authorities. Land tax and land rent are collected in annual amounts determined in accordance with the national legislation, depending on the division of territories. Agricultural land shall be exempt from the payment of land tax and land rent.