Before you start

PINFL
Clarity on whether you are tax resident
Local accountant for anything involving IT Park or UP-180

Step-by-step

1
Work out your residency position — and note the 30-day trigger under UP-180
Uzbekistan's ordinary residency test follows the usual day-count approach. Under the UP-180 special regime, a foreign citizen present for more than 30 calendar days in any twelve consecutive months, with housing here by ownership or lease, is recognised as a tax resident. That is a very low threshold, and it is how the regime is designed to work — but it also means opting in has consequences for your position in your home country. Take advice on both sides before electing.
OnlineWho: Anyone considering the special regime, and anyone staying more than a few monthsBefore your first full tax yearAdvice recommended
2
Understand the standard rates
Personal income tax is a flat 12% for residents and non-residents alike, and a further 1% employee pension contribution applies to gross salary. Employers pay social tax on labour costs at 12% for private companies and 25% for budget-funded bodies. These are simple, low and stable, and they are what applies to you unless you are inside IT Park or UP-180.
OnlineWho: All taxpayersOngoingn/a
3
If you are in tech, get the company into IT Park
IT Park resident companies pay 0% corporate income tax and 0% social tax, and their employees pay 7.5% personal income tax rather than 12%. The benefits (excluding VAT) are extended to 1 January 2040 for companies with export revenue above the threshold and for IT education providers. Residency is applied for by the company. It is a separate process from the individual IT Visa and the two are often confused: one is a company status, the other is a personal immigration document.
OnlineWho: IT companies and their employeesApplication process; not instantAdministration fee, tied to export-share performance
4
Evaluate UP-180 honestly if foreign income is your position
Presidential Decree No. UP-180 of 4 October 2025, in force from 1 January 2026, exempts income from sources outside Uzbekistan from personal income tax. The conditions are a one-off special fee of USD 50,000, an account at an authorised Uzbek commercial bank or a wallet on a licensed crypto exchange, housing here by ownership or lease, and presence of more than 30 days in twelve months. Payers and their families also get registration at place of residence within one business day. Uzbek-source income remains taxable at 12%.
In personWho: High-income individuals with foreign-source incomeOn electionUSD 50,000 one-off

Documents you’ll need

PINFL
Employment contract or company registration
IT Park residency documentation, where applicable
Evidence of the UP-180 conditions: fee payment, bank account, housing, presence
Income records and foreign tax returns where treaty relief is in play

Things most newcomers don’t know

The 'Uzbekistan: no income tax for foreigners' headline is a real decree with a USD 50,000 price tag attached.

Presidential Decree UP-180 of 4 October 2025 genuinely exempts foreign-source income from personal income tax from 1 January 2026. What the coverage omits is that the mechanism is a one-off special fee of USD 50,000, plus an authorised bank account or licensed crypto wallet and housing in the country. It is a serious instrument for someone with a large foreign income and an expensive irrelevance for a freelancer. Read the conditions, not the headline.

Source: Presidential Decree UP-180, 4 October 2025

IT Park residency is being narrowed, not broadened, and 1 April 2026 removed several business models.

Payment providers, marketplaces and microfinance organisations lose eligibility for IT Park incentives from that date, and residents must reach rising export-share thresholds — around 20% by 2026 and 35% by 2027 — to keep the reduced administration fee. Anyone building a plan on IT Park's 0% rates should check that their model is still inside the tent, because the tent got smaller.

Source: IT Park Uzbekistan

IT Park residency and the IT Visa are two different things and people conflate them constantly.

IT Park residency is a status a COMPANY applies for and it delivers the tax benefits. The IT Visa is a personal immigration document, valid three years, that removes the work-permit requirement for an individual. You can hold one without the other: an individual IT specialist with US$30,000 of documented income can get the visa without any IT Park company, and an IT Park company employs people who never apply for the visa.

Source: IT Park Uzbekistan / outsource.gov.uz

The UP-180 30-day residency trigger cuts both ways and needs advice on the home-country side.

Thirty days of presence plus housing makes you an Uzbek tax resident under that regime. That is how you access the exemption — but tax residency is a claim with consequences elsewhere, including for treaty relief, exit taxes and reporting in your home jurisdiction. Electing into a regime that makes you resident somewhere on a very low day count is exactly the kind of decision that needs advice on both sides, not one.

Common mistakes to avoid

Reading UP-180 as a free 0% tax regime and missing the USD 50,000 one-off fee
Confusing IT Park company residency with the personal IT Visa — they are separate applications
Building on IT Park benefits without checking the 1 April 2026 exclusions and the rising export-share tests
Assuming UP-180 covers Uzbek-source income; it does not, and that stays at 12%
Electing into UP-180 without advice on how your home country treats the resulting Uzbek tax residency

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.