Uzbekistan taxes almost every kind of personal income at one flat rate of 12%. There are no bands, no employee social contributions and, until 2029, no tax on crypto. Since 1 January 2026 it has also offered foreigners a way to take their foreign income out of tax altogether, for a US$50,000 fee.
This guide covers Uzbek personal tax for people moving to or living in Uzbekistan in 2026: the flat tax, the new special tax regime, the residence rules, IT Park, crypto, freelancing and visas.
The key question is simple. Is your income earned in Uzbekistan, or does it come from abroad? That decides whether the special regime can help you.
What's changed: a presidential decree of 4 October 2025 created a special tax regime for foreign citizens from 1 January 2026. It exempts their foreign income for a US$50,000 fee and treats them as resident after only 30 days if they have a home in Uzbekistan. The Cabinet of Ministers adopted the application procedure in May 2026. The 2026 tax law (ZRU-1108) scrapped the fixed income tax for sole traders. Sole traders and self-employed people now pay 1% turnover tax on sales up to UZS 1 billion. The 12% personal income tax rate is unchanged.
π Uzbekistan tax at a glance for 2026
Topic | Details |
|---|---|
Tax year | The calendar year |
Tax system | Worldwide income for residents. Non-residents are taxed only on Uzbek income |
Income tax rate | 12% flat for residents. 5% on dividends and interest |
All-in on a US$100k salary | 12%, because employees pay no social contributions. 7.5% on a salary from an IT Park resident |
Special tax regime | Foreign income exempt for foreign citizens who pay a US$50,000 fee and open an account in Uzbekistan |
Crypto | Crypto-asset operations aren't taxed until 1 January 2029 |
Inheritance and wealth tax | None. Some gifts and inheritances from people who aren't close relatives are taxed as income |
Residence at a glance | Getting in: easy (more than 183 days in any 12 months, or more days than in any other country). Leaving: watch the rolling 12-month test. No exit tax in the Tax Code |
Double tax treaties | 55 listed by the Tax Committee, including the UK, Germany, France, the UAE, China, India and Japan. Not the United States |
US dollar figures use about UZS 12,000 to US$1. The Central Bank of Uzbekistan's rate was UZS 11,963.16 on 15 October 2026.
π Central Bank of Uzbekistan: official exchange rates
The special tax regime for foreign citizens
What makes Uzbekistan different from other flat-tax countries? From 2026, a foreigner can live there and pay no Uzbek tax on income from abroad.
Image 1 β a flat 12%, or foreign income at 0% for a fee
Presidential Decree UP-180 introduced the regime from 1 January 2026. Income that foreign citizens receive from sources outside Uzbekistan is exempt from personal income tax if they meet two conditions:
they pay a special fee of US$50,000, and
they open a bank account with an authorised Uzbek bank, or a crypto wallet on an authorised Uzbek crypto exchange.
Close relatives can join for US$10,000 for each adult. You apply to a government Commission through the Tax Committee, which decides within five working days. Once you've paid, you and your relatives can be registered at your Uzbek address for up to five years.
The regime also changes the residence test. You're tax resident after more than 30 days in Uzbekistan in any 12-month period, as long as you own or rent a home there. Income from Uzbek sources is still taxed at 12%.
Is it worth it? At 12%, the US$50,000 fee equals the tax on about US$417,000 of foreign income. The Cabinet of Ministers set out how to apply in Resolution 270 of 21 May 2026. You apply online or at a Public Service Centre, and the regime is granted for the tax period in your application, for no more than five years. It can end early, for example by court decision. Neither the decree nor the resolution says the fee is charged again each year or explains how to renew, so confirm the current terms with the Tax Committee before you pay.
π Presidential Decree UP-180 of 4 October 2025: special tax regime for foreign citizens (in Russian)
π Cabinet of Ministers Resolution 270 of 21 May 2026: how the special tax regime is granted (in Uzbek)
When you become tax resident in Uzbekistan
Under article 30 of the Tax Code, you're tax resident if you spend more than 183 days in Uzbekistan in any 12-month period that starts or ends in the tax year. Days are counted from the border stamps in your passport.
There's a second rule that catches people who move around a lot. If you spend fewer than 183 days in Uzbekistan in a year, but more than you spend in any other single country, you're also resident. You can also ask to be treated as resident from the start if you have a long-term employment contract.
Trips abroad of less than six months for medical treatment or study don't break your presence. If you're resident in two countries, the treaty decides.
How you stop being resident
You stop being resident when you no longer pass either test. Because the 183 days are counted over any 12 months, not just the calendar year, a long stay late in one year can keep you resident into the next. Also watch the "most days" rule: if you travel constantly and Uzbekistan is still where you spend the most time, you can stay resident.
We found no exit tax for individuals in the Tax Code.
π Tax Code of Uzbekistan, article 30: tax residence of individuals (in Russian)
Income tax rates for 2026
Uzbekistan's personal income tax is flat. The tax year is the calendar year.
Uzbekistan personal income tax rates for 2026
Income | Residents | Non-residents (Uzbek income) |
|---|---|---|
Salary, business and other income | 12% | 12% |
Dividends and interest | 5% | 10% |
Salary from an IT Park resident | 7.5% | 7.5% |
Source: Tax Code of Uzbekistan, articles 381 and 382; Presidential Decree UP-5099, paragraph 8 (IT Park).
There's no tax-free allowance for most people. Interest on bank deposits is listed as exempt income, and so are state pensions paid under Uzbek law.
Worked example
You're a foreign employee, resident in Uzbekistan in 2026, earning UZS 1.2 billion (about US$100k).
Your employer withholds 12% income tax: UZS 144 million.
You pay no social contributions. Your employer pays 12% social tax on top of your salary, but that doesn't come out of your pay.
Your all-in bill is UZS 144 million, or 12% of your salary, leaving you UZS 1.056 billion. If your employer is an IT Park resident, the tax falls to UZS 90 million, or 7.5%.
IT Park: 7.5% for tech employees
IT Park is Uzbekistan's technology park for software and IT companies. It has no fixed location, so resident companies can be based anywhere in the country. Salaries paid to employees of IT Park residents are taxed at a fixed 7.5% under paragraph 8 of Decree UP-5099, for income paid before 1 January 2028.
A 2024 decree, UP-157, extends the IT Park tax and customs benefits (other than VAT) from 2028 to 1 January 2040 for residents that earn more than half their income from exports, and for some IT training companies. It asked the government to put this into the Tax Code. If your employer isn't an exporter, plan on the 7.5% rate ending in 2028.
π Presidential Decree UP-5099: IT Park benefits, including the 7.5% rate on salaries (in Russian)
Freelancing in Uzbekistan
How you're taxed as a freelancer depends on whether you register a business.
Not registered: income you receive without tax being withheld, including income from abroad, goes on your annual return and is taxed at 12%.
Sole trader or self-employed, sales up to UZS 1 billion (about US$83,000): since 1 January 2026 you pay turnover tax of 1% of sales instead of income tax.
Sales above UZS 1 billion: you move to VAT and profit tax at 15%. You can choose a simplified method where your profit is taken as 25% of sales, which works out at 3.75% of sales.
Registered sole traders also pay social tax of at least one base calculation value (BRV) a month. The BRV is UZS 440,000 from 1 September 2026, so that's about US$440 a year. Self-employed people can pay one BRV a year voluntarily to build up a pension record.
The registered routes look very cheap, but check first whether your residence status lets you register as a sole trader.
π Presidential Decree UP-115 of 23 June 2026: base calculation value of UZS 440,000 (in Russian)
Crypto, investments and pensions
Is crypto taxed in Uzbekistan? Not until 2029. Presidential Resolution PP-3832 says that until 1 January 2029, crypto-asset operations by individuals and companies, including non-residents, aren't taxed, and income from them isn't included in the tax base for any tax.
Since 1 January 2023, Uzbek citizens and companies can only buy, sell or exchange crypto through licensed Uzbek service providers.
Crypto can't be used to pay for goods and services in Uzbekistan, except where the law allows it.
Nothing guarantees the exemption after 2028, so keep records of what you paid for your crypto in case gains become taxable later.
Other investments are taxed like this for residents:
Dividends and interest: 5%. Interest on bank deposits is exempt.
Gains on shares and company interests: 12%, unless the shares are sold on a stock exchange. Personal property, including a home you've owned for at least 36 months, can be sold tax free.
Foreign pensions: expect 12% as income from abroad. The Tax Code exempts state pensions set by law, but doesn't say whether that covers a foreign state pension, so check with the Tax Committee.
Foreign tax credit: tax you pay abroad is credited only where Uzbekistan has a treaty with that country.
There's no inheritance tax and no wealth tax. Gifts and inheritances from other people are exempt, except property, cars, securities and company shares received from someone who isn't a close relative, which are taxed as income at 12%. Homes carry an annual property tax, starting at 0.36% for homes of up to 200 square metres.
π Presidential Resolution PP-3832: crypto-asset operations untaxed until 1 January 2029 (in Russian)
π Tax Code of Uzbekistan, articles 378 and 381: exempt income and investment rates (in Russian)
Social security
Employees in Uzbekistan don't pay social contributions out of their salary. Instead, employers pay social tax of 12% on what they pay their staff, at their own expense.
Uzbek citizens also have individual pension savings accounts. The compulsory contributions are taken out of the income tax already withheld, so they aren't an extra cost.
π Tax Code of Uzbekistan, articles 402 to 409: social tax (in Russian)
Double tax treaties
Does Uzbekistan have double tax treaties? Yes. The Tax Committee lists 55 tax treaties, including with the UK, Germany, France, Switzerland, the Netherlands, Turkey, the UAE, China, India, Japan, South Korea, Singapore, Russia and Kazakhstan. There's no treaty with the United States on the list.
Treaties matter more than usual here, because Uzbekistan only gives credit for foreign tax where there's a treaty. If you're resident in two countries, the treaty's tie-breaker decides.
π Tax Committee: provisions of Uzbekistan's international tax treaties (in Russian)
Visas: there's no digital nomad visa
Uzbekistan has no digital nomad visa. These are the main routes:
Uzbekistan visa routes for longer stays in 2026
Route | Who it's for | How long |
|---|---|---|
Visa-free entry | Citizens of listed countries, including the UK, Canada, Australia and many EU states, and the United States from 1 January 2026 | Up to 30 days from entry |
IT-Visa | IT professionals, foreign investors and founders of IT Park residents. From April 2025 also senior managers of IT Park residents and IT professors | Multiple entry, up to 3 years |
Special tax regime registration | Foreign citizens who pay the US$50,000 fee, and their relatives | Registration at your address for up to 5 years |
π Presidential Decree UP-5611: 30-day visa-free entry (in Russian)
π IT Park Uzbekistan: support programmes and the IT-Visa
Who is Uzbekistan good for?
How does Uzbekistan compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including compulsory contributions. They don't count the special tax regime or IT Park, which depend on approval, a fee or your employer.
βοΈ Who is Uzbekistan good for? Tax ratings for expats in 2026
Expat profile | Uzbekistan rating | Why |
|---|---|---|
Employees | Good (Excellent with IT Park) | 12% all-in on a US$100k salary (about UZS 1.2 billion). There are no employee social contributions, because the 12% social tax is paid by your employer. If you work for an IT Park resident company, your salary is taxed at 7.5% instead. |
Freelancers (self-employed) | Good | About 12% on US$100k if you declare your income on the annual return. Registered sole traders pay 1% turnover tax up to UZS 1 billion of sales, and above that 15% on profit, or on 25% of sales under the simplified method, which is about 4%. Check first whether your residence status lets you register. |
Retirees | Good | About 9.7% on a US$40k foreign pension plus US$20k of investment income: 12% on the pension and 5% on dividends and interest. There's no inheritance tax or wealth tax. The special tax regime would take foreign income to 0%, but costs US$50,000. |
Crypto gains | Excellent | A presidential decree says crypto-asset operations by individuals, including non-residents, aren't taxed and the income isn't included in any tax base until 1 January 2029. The end date is close, so watch for an extension. |
Investment income | Good | About 8.5% on the US$1m portfolio: 5% on US$40k of dividends and interest and 12% on US$40k of gains on shares. There's no wealth tax. The special tax regime takes foreign investment income to 0% for a US$50,000 fee. |
Digital nomad visa | Moderate | There's no digital nomad visa. Many nationalities, including the UK and (from 2026) the US, get 30 days visa-free. Tech workers and investors can apply for an IT-Visa of up to three years. |
Filing and deadlines
Employers withhold tax from salaries each month, so most employees don't need to file. You do need to file a return of your total annual income if you have income that wasn't taxed at source, including income from abroad.
1 April: deadline for the annual income return for the previous year. For 2026, that's 1 April 2027.
1 June: deadline to pay the tax shown on the return. You can pay in foreign currency from a foreign bank account.
Foreign citizens who are resident, or become resident before 1 April, have to file the annual return whether or not their income was taxed at source.
π Tax Code of Uzbekistan, articles 393, 397 and 398: annual income return (in Russian)
Frequently asked questions
What is the income tax rate in Uzbekistan?
Residents pay a flat 12% on salaries, business income and most other income, and 5% on dividends and interest. Non-residents pay 12% on Uzbek income and 10% on Uzbek dividends and interest. Employees pay no social contributions on top.
How do you become tax resident in Uzbekistan?
You're resident if you spend more than 183 days in Uzbekistan in any 12-month period starting or ending in the tax year. You're also resident if you spend fewer days there but more than in any other single country.
What is Uzbekistan's special tax regime for foreigners?
Since 1 January 2026, foreign citizens who pay a US$50,000 fee and open a bank account or crypto wallet in Uzbekistan pay no Uzbek tax on income from abroad. They become resident after 30 days if they own or rent a home there. Adult relatives can join for US$10,000 each.
Is crypto taxed in Uzbekistan?
No, not until 1 January 2029. A presidential resolution says crypto-asset operations by individuals, including non-residents, aren't taxed and the income isn't included in any tax base until then.
What tax do IT Park employees pay in Uzbekistan?
Salaries paid by IT Park resident companies are taxed at a fixed 7.5% instead of 12%, for income paid before 1 January 2028. A 2024 decree extends IT Park benefits to 2040 for companies that earn most of their income from exports.
How many double tax treaties does Uzbekistan have?
The Tax Committee lists 55 tax treaties, including with the UK, Germany, France, the UAE, China, India and Japan. There's no treaty with the United States.
Where to go next
π Best countries for crypto tax
π Easiest countries to become tax resident
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
