Uzbekistan is introducing a new mechanism aimed at attracting foreign individuals and their families by offering a preferential personal taxation framework. According to a recently adopted presidential act, beginning from early 2026, foreign citizens will be able to obtain a special tax status granting exemption from personal income tax on income derived from sources outside Uzbekistan.
The special tax regime is designed to enhance the country’s investment and human capital potential by encouraging skilled professionals, entrepreneurs, and investors to establish a tax presence in Uzbekistan. The regime provides a simplified process for recognizing foreign individuals as tax residents while allowing them to retain global income earned abroad without being subject to domestic taxation.
To qualify for the special tax status, a foreign citizen must meet two basic conditions:
Residence or tenancy - the individual must own or rent residential property within Uzbekistan; and
Physical presence - the individual must be physically present in the country for a cumulative period exceeding 30 calendar days within any continuous twelve-month period that begins or ends in the relevant tax year.
The regime is also extended to close family members of eligible foreign citizens, provided that a special fee is paid for each adult relative included under the regime.
Applications for obtaining the special tax status will be submitted to a Commission on the Provision of the Special Tax Regime for Foreign Citizens through the Tax Committee. The necessary technical infrastructure is expected to be established by the end of the year preceding the introduction of the regime.
The Commission is required to review each application within five business days and issue a decision either approving or rejecting the request.
Upon receiving approval, the applicant must:
Pay a special fee of USD 50,000 for the primary applicant and USD 10,000 for each adult close relative included in the application; and
Open a financial account either in a specially authorized commercial bank in Uzbekistan or a crypto-wallet on a licensed cryptocurrency exchange operating in the country.
Funds transferred to these accounts or crypto-wallets will be subject to verification by the respective financial institutions to ensure the legality of their origin.
Foreign citizens and their family members who have paid the special fee are granted registration at their place of residence in Uzbekistan within one business day upon submission of the relevant request and proof of payment.
This registration will be valid for a period of up to five years, after which it may be renewed subject to applicable procedures and continued compliance with the established requirements.
The introduction of this special tax regime marks a significant policy shift toward creating a favorable environment for foreign residents. By decoupling global income from domestic tax obligations, Uzbekistan positions itself as a competitive jurisdiction for professionals, entrepreneurs, and investors seeking regional residency options with simplified tax treatment.
At the same time, the requirement to maintain verified financial accounts within authorized institutions reinforces transparency and compliance with international standards on anti-money-laundering and counter-terrorism financing.
The regime’s design combining minimal physical presence requirements with substantial financial commitments reflects a deliberate balance between accessibility and fiscal responsibility. It provides foreign citizens with an opportunity to obtain a secure and legitimate tax residency status in Uzbekistan while contributing to the national economy through investment and financial engagement.