Special Tax Regime for Foreigners
Decree of the President of the Republic of Uzbekistan No. UP-180 dated October 4, 2025 (“Decree No.180“), introduces a special tax regime for foreign citizens effective 1^st January 2026.
Under Decree No.180, foreign citizens are exempt from personal income tax (rate – 12%) on income received from abroad, subject to the following conditions:

• payment of a special fee in the amount of USD 50,000, and
• opening an account with an authorized commercial bank in Uzbekistan or a crypto wallet on the official crypto exchange of Uzbekistan.

The foreign citizen also has the right to extend this regime to close relatives, subject to an additional payment of USD10,000 for each family member.
Under the special tax regime, a foreign citizen is considered a tax resident of Uzbekistan if they have been in the country for at least 30 consecutive days during any 12-month period and have accommodation in Uzbekistan, either owned or rented.
To obtain the special tax regime, a foreign citizen must apply to the Commission established in accordance with Decree No.180. Registration is granted for a period of up to 5 years.

Pending Clarifications
The introduction of the special tax regime for foreign individuals is aimed at attracting foreign investment.
However, a number of provisions require further clarification, in particular:

1. Is the availability of housing in Uzbekistan (either owned or rented), as well as the acquisition of tax residency status, a mandatory condition for participation in the regime?
2. Does this special tax regime contradict the principle of fairness set out in Article 10 of the Tax Code of the Republic of Uzbekistan (“Tax Code”), given that it applies exclusively to foreign individuals, while citizens of Uzbekistan cannot benefit from it?

According to Presidential Decree No.180, the State Tax Committee has been instructed, among other thing, to develop draft amendments to the Tax Code, which are expected to clarify the procedure for applying the new regime and provide answers to the above questions.