Uzbekistan parliament passes bill on special tax regime for foreigners

Tashkent, Uzbekistan (UzDaily.uz) — The Legislative Chamber of the Oliy Majlis has passed a draft law in its second and third readings that introduces a special tax regime for foreign nationals. The legislation aims to stimulate foreign capital inflows and enhance the investment attractiveness of Uzbekistan.

According to the press service of the lower house of parliament, the bill provides participants of the special tax regime with an exemption from individual income tax on revenues generated from sources outside of Uzbekistan.

In addition, the document proposes lowering the social tax rate from 12% to 6% until 1 January 2030 for employees undergoing dual education programs at industrial enterprises. Project developers expect this measure to accelerate the training of highly qualified personnel for the national economy.

The first reading of the bill took place in June 2026. At that stage, it was established that to obtain tax residency status under the special regime, a foreign citizen must open an account in an authorized commercial bank or set up a wallet on an authorized domestic cryptocurrency exchange, as well as pay a designated special fee.

The document has now been forwarded to the Senate for review. Following parliamentary approval, the law must be signed by President Shavkat Mirziyoyev to officially enter into force.

The framework for this special tax regime for foreign nationals was originally initiated by a decree signed by President Shavkat Mirziyoyev in October 2025. According to that decree, foreigners can claim exemptions on foreign-sourced income provided they meet a defined set of criteria.

Specifically, an applicant must own or rent residential real estate within Uzbekistan and remain physically present in the country for at least 30 calendar days within any consecutive 12-month period to be recognized as a tax resident under this regime.

The special entry fee is set at US$50,000 for the primary applicant. The regime can also be extended to adult close relatives upon a payment of US$10,000 per family member.

In May 2026, the Cabinet of Ministers approved the administrative regulations governing the submission process. Applications are processed through Public Service Centers, the Single Portal of Interactive State Services (my.gov.uz), or the Electronic Portal of Tax Services. Following verification by the Tax Committee, applications are evaluated by a special commission within three working days.