Uzbekistan to Introduce Special Tax Regime for Foreign Citizens

Tashkent, Uzbekistan (UzDaily.com) — President of Uzbekistan Shavkat Mirziyoyev has signed a decree “On Measures for the Introduction of a Special Tax Regime for Foreign Citizens.”

Starting from 1 January 2026, Uzbekistan will implement a special tax regime for foreign nationals, granting an exemption from personal income tax on income earned from sources outside the country.

To qualify for the benefit, two conditions must be met: payment of a special fee of $50,000 and the opening of either a bank account in an authorized commercial bank within Uzbekistan or a crypto wallet on an authorized cryptocurrency exchange.

In addition, individuals who are physically present in Uzbekistan for more than 30 calendar days in each of twelve consecutive months and who own real estate in the country—either through ownership or lease—will be recognized as tax residents of the Republic of Uzbekistan.