RU

Alert on special tax regime for foreign individuals

2 June 2026
On 21 May 2026, the Cabinet of Ministers of the Republic of Uzbekistan adopted Resolution № 270, approved the Regulation on the procedure for granting a special tax regime to foreign citizens (“Regulation”) as part of the implementation of Presidential Decree of the Republic of Uzbekistan No. PD-180 dated 4 October 2025.
SPECIAL TAX REGIME FOR FOREIGN CITIZENS

In our previous bulletin, we informed that starting from 1 January 2026, the Republic of Uzbekistan (“RUz”) planned to introduce a special tax regime for foreign citizens, providing for the possibility of exemption from PIT on income derived from sources outside RUz.

The approved Regulation establishes the procedure and conditions for granting this special tax regime.

CONDITIONS FOR THE APPLICATION OF THE SPECIAL TAX REGIME

Foreign citizens may qualify for exemption from PIT on income derived from sources outside RUz, provided that the following conditions are met:
  • Opening a bank account or a crypto wallet with an authorized bank or crypto exchange in Uzbekistan
  • Payment of a special fee in the amount of USD 50,000
SPECIAL PROCEDURE FOR DETERMINING TAX RESIDENCY STATUS
  • Under this regime, foreign citizens are granted the status of a tax resident of RUz, provided that the following conditions are met:
  • >30 days
    presence in RUz during any consecutive 12-month period
  • Ownership or lease
    of residential real estate in RUz
APPLICABILITY OF TAX EXEMPTION TO OTHERS
The regime may also be extended to close relatives who are of legal age upon payment of $10 000 per relative.
PROCEDURE FOR APPLYING THE SPECIAL TAX REGIME
  • Submission of application
    Through the government services center, the electronic tax services portal, or in person at a Public Services Center. The following documents must be submitted: a copy of the passport and documents confirming the period of stay in Uzbekistan (visa or other relevant documents).
  • Review by the commission
    The special regime is granted by the Tax Committee, which within 1 business day submits the documents to the Commission for a decision within 3 days.
  • Payment of the special fee
    Upon Commission approval, the foreign national opens a bank account or crypto wallet with an authorised entity and pays the fee:
    • USD 50,000 for themselves
    • USD 10,000 for each adult relative
  • Receipt of certificate
    After confirmation of payment of the fee, the Tax Committee shall, within 1 business day, issue and send the certificate granting the special regime to the foreign citizen via their personal account or by email.
THE APPLICATION MAY BE REJECTED FOR THE FOLLOWING REASONS

  • Existence of information indicating the individual’s involvement in money laundering, financing of terrorism, or proliferation of weapons of mass destruction
  • Failure to submit the required documents
  • Submission of an application by a citizen of a state that has imposed special restrictions on the rights of citizens of the RUz
  • Submission of an application by a person declared undesirable in the territory of the RUz
It should be noted that the above provisions will enter into force after the introduction of the relevant amendments to the Tax Code of the RUz providing for the implementation of a special tax regime for foreign citizens.
HOW BEONE CAN HELP?

We would be pleased to assist in the following areas:
  • Consulting on the applicability of new legislative provisions to your company
  • Assessing the impact of legislative changes on your current business structures, including taxation of both existing and planned operations
  • Reviewing and updating your company’s tax accounting policy to reflect legislative changes
  • Preparing inquiries to regulatory authorities regarding the application of new legislative norms that may require clarification

We hope you find this information useful, and will be happy to give detailed advice on the changes and discuss them if you have any questions.

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