Tashkent, Uzbekistan (UzDaily.uz) — The Uzbekistan Football Association has announced a competition to transfer 11 professional football clubs into trust management by entrepreneurs or groups of entrepreneurs.
The competition is being held in accordance with subparagraph “b” of paragraph 12 of a 24 March 2026 presidential resolution on improving sports financing mechanisms and expanding the involvement of businesses in the sector.
The 11 professional football clubs planned for transfer into trust management are Bunyodkor, Bukhoro, Dinamo, Qizilqum, Navbahor, Nasaf, Neftchi, Lokomotiv, Mash’al, AGMK and Pakhtakor.
Entrepreneurs or groups of entrepreneurs that have provided sponsorship funding amounting to at least 20% of the annual expenses related to the activities of the respective professional football club may participate in the competition.
A number of benefits are available to entrepreneurs that take clubs into trust management.
In particular, when calculating corporate income tax, the taxable profit of legal entities may be reduced by the amount of funds allocated to finance club operations in the form of sponsorship donations. The reduction may not exceed 10% of taxable profit.
Football players of the clubs will be exempt from personal income tax, while the social tax rate for them will be set at 1%.
Commercial banks, subject to the availability of liquid collateral, excluding buildings, structures and land plots held on the club’s balance sheet, as well as viable business plans, will provide five-year loans for the purchase of clubs or the construction, reconstruction and major repair of sports facilities. The interest rate will be 14% per year, with a one-year grace period.
In addition, entrepreneurs will receive a 50% discount when placing advertisements for their products or services on central and regional television channels within Uzbekistan’s National Television and Radio Company system during broadcasts aimed at promoting and popularizing sport.
The Uzbekistan Football Association provided the following email address for inquiries: sh.khodjimurotov@ufa.uz.
