President of Uzbekistan has signed the Decree No. PF–180, dated October 4, 2025, titled “On measures to introduce a special tax regime for foreign citizens.” The new regime takes effect on January 1, 2026
According to the decree, a special tax regime will be introduced for foreign citizens whose income is derived from sources outside the territory of Uzbekistan. Under this regime, such income will be fully exempt from personal income tax.
Conditions for eligibility
To benefit from this special regime, foreign citizens must meet the following conditions:
- Pay a special fee of USD 50,000;
- Open an account with a designated commercial bank in Uzbekistan or a crypto wallet on an authorized crypto exchange operating in the country.
Tax residency rules
A foreign citizen will be recognized as a tax resident of Uzbekistan if they have spent more than 30 calendar days within a consecutive 12-month period in the country and own (or rent) residential real estate in Uzbekistan.
This initiative represents an important step toward modernizing Uzbekistan’s tax system and attracting foreign professionals and investors by creating a more transparent and business-friendly environment. By introducing this regime, Uzbekistan signals its ambition to integrate more deeply into the global economy and position itself as an open, innovation-driven hub in Central Asia.
