Foreign citizens can secure tax residency in Uzbekistan under new rules

Initially decreed by the president to take effect on January 1, 2026, this system exempts qualifying foreign nationals from paying personal income tax on revenue generated from sources outside Uzbekistan.

To access this preferential tax status, an applicant must pay a flat fee of $50,000. Additionally, they are required to open a bank account with a specially authorized commercial bank in Uzbekistan or establish a crypto-wallet on a designated national crypto-exchange. Under the newly detailed rules, foreign nationals will be recognized as tax residents if they reside in Uzbekistan for more than 30 calendar days within a consecutive 12-month period, provided they either own or lease residential real estate in the country.

The benefits of the special tax regime can also be extended to each adult close relative of the primary applicant. Doing so requires a separate fee of $10,000 per relative.

Foreign citizens seeking to transition to this regime can submit their applications through a Public Services Center, the Electronic Tax Services portal, or the Unified Portal of Interactive State Services. Applications must include a copy of the foreign passport alongside documents confirming the legality and duration of the applicant's stay in Uzbekistan, such as a visa.

The Tax Committee will issue a notification regarding the approval or denial of the application within one working day after the review commission delivers its conclusion. Upon receiving an approval notification, the foreign citizen must open the required bank account or crypto-wallet and transfer the $50,000 fee.

The special tax regime is granted for the specific tax period requested by the applicant, up to a maximum duration of five years, provided all ongoing compliance criteria are met.