Uzbekistan Introduces New Tax Incentives for Creative Industries

Tashkent, Uzbekistan (UzDaily.uz) — President of Uzbekistan Shavkat Mirziyoyev has signed a law providing for amendments and additions to a number of legislative acts aimed at developing the creative economy.

According to the document, from 1 January 2026 to 1 January 2030, foreign counterparties involved in the implementation of projects by the Culture and Art Development Foundation and residents of the Creative Industry Park are exempt from paying value-added tax, corporate income tax withheld at the source of payment, and personal income tax.

The privileges apply to cases where foreign specialists and organizations are attracted to perform work or render services directly related to activities in the sphere of the creative industry.

The implementation of these measures is intended to contribute to attracting foreign specialists, improving the quality and scale of implemented projects, and expanding opportunities for promoting products of the Uzbek creative industry in international markets.

The document also clarifies the requirements for obtaining resident status in the Creative Industry Park. In particular, an enterprise must have an approved business plan, and no less than 80% of its annual income must be generated from activities in the sphere of the creative industry.

For newly created companies, the requirement regarding the share of profile activity does not temporarily apply at the initial stage. However, if the established criteria are not met by the end of the financial year, the provided tax privileges are subject to reca