Special tax regime introduced for foreign nationals

From January 1, 2026, a special tax regime will be introduced for foreign citizens in the Republic of Uzbekistan. This was reported by Zamin.uz.

This is established by the President's decree "On measures to introduce a special tax regime for foreign citizens." According to this regime, foreign citizens' income earned outside the territory of Uzbekistan will be exempt from personal income tax upon meeting certain conditions.

Firstly, foreign individuals must pay a special fee of 50,000 US dollars. Secondly, they are required to open accounts in authorized commercial banks in Uzbekistan or create crypto-wallets on a special crypto-exchange.

When these conditions are met, the opportunity to be exempt from income tax is granted. Additionally, individuals who have been in Uzbekistan for more than 30 calendar days within a consecutive 12-month period and have residential property based on ownership or lease rights in the country will be recognized as tax residents.

This is important for determining their tax obligations. This decree was adopted to improve Uzbekistan's tax system and encourage foreign investments.

For more detailed information and updates, you can visit the one.uz website.