A special tax regime for foreigners will be introduced in Uzbekistan, as stipulated in the Presidential Decree "On Measures to Introduce a Special Tax Regime for Foreign Citizens."
According to the decree, from January 1, 2026, income of foreign citizens received from sources outside the territory of Uzbekistan that meets the following requirements will be exempt from personal income tax:
- payment of a special fee in the amount of 50 thousand US dollars;
- Opening a bank account in an authorized commercial bank in Uzbekistan or creating a crypto-wallet on a special crypto-exchange.
In addition, citizens who have been in Uzbekistan for more than 30 calendar days for a period of 12 consecutive months and have housing in the country on the basis of ownership or lease rights are recognized as tax residents.
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