The signing of the Constitutional Law “On the International Digital Technology Center — Enterprise Uzbekistan” by the President of the Republic of Uzbekistan, Shavkat Mirziyoyev, marks a pivotal turning point in the country’s technological and economic development strategy. Rather than being merely another package of tax incentives, this decision should be evaluated as the creation of a new national tech jurisdiction that fundamentally reshapes conditions for the IT sector, global tech corporations, and foreign investors.
Below is an analytical overview of the core pillars of this initiative and its transformative impact on Uzbekistan’s economy and investment climate.
1. Institutional Stability: Guarantees Through 2100
For foreign investors and global BigTech companies entering emerging markets, the primary risk is legislative instability and unpredictable rules of the game.
- Long-Term Horizon:The law establishes a special legal regulatory regime for Enterprise Uzbekistan that remains in effect through 2100.
- Protection Against Adverse Changes: Preferences, incentives, and rights granted to residents cannot be altered to their detriment or prematurely terminated.
- Constitutional Weight: Codifying these guarantees into a Constitutional Law creates a solid foundation of trust, enabling long-term, high-value international capital commitments.
2. Legal Pivot: English common law & independent commercial court
For international investors, the decisive question is always: “Where and under what legal framework will commercial disputes be resolved?”
- English Common Law:Resolutions and corporate governance within Enterprise Uzbekistan draw directly on the principles of English and Welsh Common Law, as well as the standards of leading international financial centers.
- Independent Dispute Resolution: All civil, economic, corporate, and labor disputes under the special regime fall under the jurisdiction of the Tashkent International Commercial Court.
- English as the Official Language: Recordkeeping, official communication, and administrative procedures are conducted in English, removing traditional bureaucratic barriers.
3. Tax model & financial infrastructure
Tax preferences within Enterprise Uzbekistan serve as a strategic tool for global competitiveness rather than a simple discount.
Key Tax Rates (For Exports & Internal Center Operations):
- 0% — Corporate Profit Tax
- 0% — Value-Added Tax (VAT)
- 0% — Personal Income Tax (PIT) for foreign employees
- 0% — Dividend and Investment Income Tax
Financial & Operational flexibility:
- Venture Ecosystem: The law defines four distinct categories of investors—institutional, startup, resident, and infrastructure investors—establishing a clear legal framework for alternative and venture funding.
- Foreign Banking: Foreign banks will be permitted to open direct branches within the Center upon agreement with the Central Bank of Uzbekistan.
- Flexible Labor & Visas: Foreign specialists can receive 3-year entry visas, while companies benefit from flexible, contractual labor arrangements, including remote work options.
4. Regulatory sandbox & Freedom for Artificial Intelligence
In the digital economy, market speed and experimental flexibility are key assets.
- 12-Month Sandbox: Resident startups and tech firms can test innovative solutions—such as AI, cloud computing, Web3, or FinTech—under controlled market conditions for up to 12 months with simplified licensing and temporary exemptions from standard regulatory requirements.
- Scaling: Solutions that prove effective and safe within the Sandbox can be permanently integrated into the Center or gradually scaled across Uzbekistan.
- AI Research Freedom: The law guarantees freedom of research, development, and deployment of Artificial Intelligence technologies, positioning Uzbekistan as a regional AI R&D hub.
The supreme governing body of Enterprise Uzbekistan is the Governing Council, chaired directly by the President of the Republic of Uzbekistan. The Administration of the Center serves as the executive body responsible for rule-making, participant onboarding, infrastructure development, and managing the Regulatory Sandbox.
- Phase 1: The Center’s governing bodies will adopt a comprehensive set of regulatory resolutions detailing practical procedures for registration, licensing, venture investment, and tax administration.
- Phase 2:Focus will shift toward launching digital services, expanding infrastructure, and actively onboarding global technology corporations, startups, and international partners.
Enterprise Uzbekistan signifies a fundamental pivot in the country’s tech trajectory—transitioning from an offshore IT outsourcing provider into an independent, international jurisdiction for technology, intellectual property, and venture capital management.
Similar to the transformation seen with financial platforms like the Dubai International Financial Centre (DIFC) or the Astana International Financial Centre (AIFC), Uzbekistan is now deploying this model specifically for the digital technology and AI sectors.Supported by English Common Law, transparent arbitration, zero-tax incentives, and an adaptive regulatory framework, Enterprise Uzbekistan creates a secure, world-class ecosystem for global tech scaling.
