The peculiarity of taxation of real estate based on cadastral value in Uzbekistan requires further study. The article analyzes the experiences of real estate tax collection in developed countries and its importance in the tax system. The need for a deep study of the conceptual foundations of real estate tax in developed countries and the need to develop practical recommendations for their effective application in the tax system of our country was justified, as well as the general rules for real estate taxation based on modern tax systems and problems related to real estate taxation in our country were studied.