PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of October 4, 2025 No. UP-180

About measures for implementation of special tax regime for foreign citizens

For the purpose of implementation of additional mechanisms of attraction of direct foreign investments to the country by stimulation of forming at foreign citizens of vital interests and provision of favorable conditions by it in the Republic of Uzbekistan I decide:

I. Special tax regime for foreign citizens

1. Implement since January 1, 2026 the special tax regime for the taxation of the income of foreign citizens (further - special tax regime) providing exemption of income tax of the income of the foreign citizens received from the sources outside the Republic of Uzbekistan corresponding to the following conditions:

(a) payment of special collection in the amount of 50 thousand US dollars;

(b) opening of the bank account in specially authorized commercial bank or crypto - purse on specially authorized crypto - the exchange in the Republic of Uzbekistan.

2. Determine that within special tax regime the physical persons which are actually in the Republic of Uzbekistan in total more than 30 calendar days during any consecutive twelve-monthly period which is beginning or coming to an end in that tax period in relation to which the corresponding status is determined are recognized tax residents of the Republic of Uzbekistan in the presence at them object of the residential real estate on the property right or leases in the territory of the Republic of Uzbekistan.

3. Extend special tax regime also to close relatives of the foreign citizens specified in Item 2 of this Decree in case of payment of special collection in the amount of 10 thousand US dollars for each full age close relative.

4. Form the Commission on provision of special tax regime for foreign citizens (further - the Commission) in structure according to appendix and to determine the Tax Committee its working body.

5. Establish procedure according to which:

(a) foreign citizens for receipt of special tax regime address to the Commission through the Tax Committee;

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