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Uzbekistan tax

Tax residence: More than 183 days in any consecutive 12-month period in which the tax period begins or ends. 2 special regimes for new residents: Tax exemptions and 7.5% personal income tax on employee salaries and Tax exemption for foreign-investment enterprises.

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Tax residence

Special regimes for new residents

Special regime

IT Park resident regime: tax exemptions and 7.5% personal income tax on employee salaries

7.5% tax

Details
  • On: Resident company profits and payroll (exempt)
  • Who: Legal entity entered in the Unified Register of Residents of the Technopark

IT Park (Technopark) residents are exempt from all taxes and mandatory contributions to state targeted funds and from social tax; employees' salaries are taxed at a fixed 7.5% personal income tax. 2 3

Taxed on

Resident company profits and payroll (exempt); employee salary income (7.5% PIT).

Who it applies to

  • Legal entity entered in the Unified Register of Residents of the Technopark.
  • Employees under labour contracts at a resident company.

Exclusions

  • Dividends to non-resident founders were taxed at 5% until 1 January 2025.
  • Activity types are limited to the permitted list; income under general regime for listed activities per Tax Code Article 297 part three.

Tax residence

Privileges apply from the first day of the month following entry in the register of residents.

Visas

Linked to IT visa eligibility through the Technopark recommendation.

Other taxes

Customs duty exemptions for imported equipment per approved lists; foreign specialists can work without work permit confirmations.

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Special regime

Tax exemption for foreign-investment enterprises (property, land and water use tax)

Tax relief

Details
  • On: Property tax, land tax and water use tax of the enterprise
  • Who: Foreign investment of USD 300,000 to 3 million: 3 years
  • Limit: $300k

Enterprises created with foreign direct investment in listed sectors are exempt from land, property and water use taxes for 3, 5 or 7 years depending on the investment amount. 4

Taxed on

Property tax, land tax and water use tax of the enterprise.

Who it applies to

  • Foreign investment of USD 300,000 to 3 million: 3 years; above 3 million up to 10 million: 5 years; above 10 million: 7 years.
  • Foreign participants hold at least 33% of authorised capital (15% for joint stock companies); production or services in the approved sector list; located outside Tashkent city and region; no sovereign guarantee; investment in hard currency or modern equipment and at least 50% of tax savings reinvested.

Exclusions

  • Companies in Tashkent city and region except travel and waste management service companies.

Limits

  • $300,000 · Lower bound of foreign investment for the 3-year exemption.
  • $3,000,000 · Above this up to 10 million the exemption lasts 5 years.
  • $10,000,000 · Above this the exemption lasts 7 years.

Tax residence

Applies to the enterprise, not the individual.

Visas

Separate from the investor visa threshold.

Other taxes

Other incentives under the Tax Code remain available.

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Which visas the regimes apply to

Standard rules and foreign-source income

Standard rules

Uzbekistan personal income tax: 12% for residents on total income (no 6% rate for highly skilled foreign workers in the Tax Code)

12% tax

Details
  • On: Total income of residents (employment, property and other income) under article 370

Individuals present in Uzbekistan more than 183 calendar days in any consecutive 12-month period in which the tax period begins or ends are tax residents, taxed at a flat 12% (5% on dividends and interest). The Tax Code in force for 2026 contains no separate 6% personal income tax rate for highly skilled foreign workers; 6% appears only for non-residents' freight income. 1

Taxed on

Total income of residents (employment, property and other income) under article 370; annual returns cover income from sources in and outside Uzbekistan. Resident rate 12% (art. 381(1)); 5% on dividends and interest (art. 381(2)). Non-residents are taxed on Uzbekistan-source income only (art. 382): 12% on employment and civil-law contract income and other income, 10% on dividends and interest, 6% on freight income from international transport.

Who it applies to

  • Resident: physically present in Uzbekistan more than 183 calendar days in any consecutive 12-month period in which the tax period begins or ends (art. 30); a person present fewer than 183 days is also a resident if the stay exceeds the stay in any other state.
  • Time spent as a diplomatic or consular person, as an employee of an international organisation under a treaty, or as a family member of such persons without business activity is not counted as presence (art. 30).

Exclusions

  • Sole entrepreneurs and self-employed persons taxed under the turnover regime have that business income outside personal income tax from 1 January 2026 (art. 365, as amended by Law ZRU-1108 of 25 December 2025).

Days in the country

  • More than 183 days in any consecutive 12-month period in which the tax period begins or ends · Tax resident of Uzbekistan

Tax residence

Stays outside Uzbekistan of under six months for treatment or study do not interrupt the period of presence (art. 30); residents are taxed on income from sources in and outside Uzbekistan.

Visas

Tax residence depends on days present, not visa type.

Other taxes

Social tax is paid by employers (Tax Code chapter 58); VAT and other taxes apply separately.

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VAT, social security and other taxes

Questions people ask

When do you become a tax resident in Uzbekistan?

More than 183 days in any consecutive 12-month period in which the tax period begins or ends (Tax resident of Uzbekistan). Stays outside Uzbekistan of under six months for treatment or study do not interrupt the period of presence (art.

Who qualifies for Tax exemptions and 7.5% personal income tax on employee salaries?

Legal entity entered in the Unified Register of Residents of the Technopark. Linked to IT visa eligibility through the Technopark recommendation.

Who qualifies for Tax exemption for foreign-investment enterprises?

Foreign investment of USD 300,000 to 3 million: 3 years; above 3 million up to 10 million: 5 years; above 10 million: 7 years. Separate from the investor visa threshold.

Is there a tax break for IT Visa · Investor holders in Uzbekistan?

IT Park resident regime: tax exemptions and 7.5% personal income tax on employee salaries: IT Park (Technopark) residents are exempt from all taxes and mandatory contributions to state targeted funds and from social tax; employees' salaries are taxed at a fixed 7.5% personal income tax. It's separate from the visa and has its own conditions.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Sources (4)

Official sources

  1. Tax Code of the Republic of Uzbekistan (arts. 30, 365, 381, 382), text opened in the Lex.uz edition listing amendments to 2026 · Lex.uz (National Legislation Database) · checked 2026-10-11 · published 2019-12-30
  2. Resolution of the Cabinet of Ministers No. 589 of 15.07.2019 on the technological park of software products and information technologies (unofficial translation) · National Legal Information Centre (lex.uz) · checked 2026-10-11 · published 2019-07-15
  3. Applying for an IT visa · Government of Uzbekistan (my.gov.uz) · checked 2026-10-11
  4. Tax incentives, corporate taxation and foreign workers taxation · Ministry of Investment, Industry and Trade (gov.uz) · checked 2026-10-10