TASHKENT, Uzbekistan, October 7. President of Uzbekistan Shavkat Mirziyoyev has signed a decree On Measures to introduce a Special Tax Regime for Foreign Citizens, Trend reports via the Ministry of Justice of Uzbekistan.
Starting January 1, 2026, a special tax regime for foreign citizens will be introduced in the country, providing an exemption from personal income tax on income earned from sources outside Uzbekistan.
To qualify for this benefit, individuals must meet two conditions: pay a special fee of $50,000 and open either a bank account with an authorized commercial bank in Uzbekistan or a cryptocurrency wallet with an authorized crypto exchange.
Additionally, individuals who are physically present in Uzbekistan for more than 30 calendar days in each of twelve consecutive months and own real estate in the country, either through ownership or lease, will be recognized as tax residents of the Republic of Uzbekistan
