A new tax regime will be introduced for foreigners in Uzbekistan

Uznews reported that a new tax regime for foreigners will be introduced in Uzbekistan.

According to a presidential decree, starting from January 1, 2026, a new tax regime will be implemented for foreign citizens. Under this, income earned outside Uzbekistan will be exempt from personal income tax.

To use this privilege, compliance with two conditions is required:

— a special fee must be paid ($50,000);

— an account must be opened in an authorized commercial bank in Uzbekistan or a crypto-wallet must be opened on a crypto exchange.

The decree also notes that if an individual stays in Uzbekistan for more than 30 days within a 12-month period and owns or rents real estate in the country, they are considered a tax resident.

These measures have been adopted in order to attract direct foreign investment and create a favorable environment for foreigners.