Football players in Uzbekistan exempted from income tax under new decree

On March 24, Shavkat Mirziyoyev signed a decree outlining new mechanisms for financing sports, aimed at strengthening the development of football and other disciplines across the country.

Under the decree, players competing in the Uzbekistan Super League and Uzbekistan Pro League will be exempt from personal income tax for three years, from 1 April 2026 to 1 April 2029.

During this period, football clubs will pay a reduced social tax of 1 percent for these players. The same benefit will also apply, under specific procedures, to coaches in other sports, including foreign specialists.

The government has also committed substantial financial support to Super League clubs. Each club will receive UZS 35 billion in 2026, amounting to a total of UZS 560 billion for all 16 teams. This funding will gradually decrease to UZS 30 billion per club in 2027 and UZS 25 billion in 2028.

As part of the reforms, a new fund – the Sports Initiatives Support Fund – has been established under the Ministry of Sports. The fund will be financed through the state budget and other sources.

In 2026, the state budget will allocate UZS 700 billion to the fund. Sponsorship contributions from state-owned enterprises will also be directed into this fund, with allocation decisions to be determined by a republican commission in coordination with the presidential administration.

The decree grants new financial authority to government officials who simultaneously head sports federations. They are now allowed to allocate off-budget funds from their primary state institutions to the sports organizations they lead, subject to approval by the republican commission.

This provision also applies to heads of state-owned enterprises who lead sports associations.

Federation leaders have been assigned personal responsibility for attracting private sector investment into their respective sports, signaling a broader push to increase non-state participation in the sector.