Uzbekistan to lower social tax for foreign medical specialists until 2029

Under the decree, a preferential social tax rate of 1% has been established for foreign citizens working in medical organizations as doctors, managers, consultants, or technical specialists. This incentive will remain in effect until May 1, 2029. Furthermore, the fee for issuing work permits to these international specialists has been reduced to a simplified rate of 1 BCA (Base Calculating Amount).

The government is also introducing measures to promote voluntary medical insurance. From July 1, 2026, to July 1, 2029, employers will be permitted to deduct expenses for the voluntary medical insurance of each employee and their family members from their corporate profit tax base. This deduction is capped at UZS 10,000,000 per person annually.

Significant customs relief is also part of the new initiative. Between June 1, 2026, and June 1, 2029, medical organizations are exempt from paying import customs duties on several categories of goods imported for their own needs. These include medical equipment, components and spare parts, consumables, and Category A specialized medical vehicles.

In an effort to further reduce development costs for the private and public healthcare sectors, the decree stipulates that the connection of clinics to external engineering and communication networks will now be financed by the relevant state-owned enterprises. This shift ensures that the burden of infrastructure development for new and existing medical facilities is shared by the state, allowing organizations to focus resources on patient care and advanced technology.