PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of October 4, 2025 No. UP-180

About measures for implementation of special tax regime for foreign citizens

For the purpose of implementation of additional mechanisms of attraction of direct foreign investments to the country by stimulation of forming at foreign citizens of vital interests and provision of favorable conditions by it in the Republic of Uzbekistan I decide:

I. Special tax regime for foreign citizens

1. Implement since January 1, 2026 the special tax regime for the taxation of the income of foreign citizens (further - special tax regime) providing exemption of income tax of the income of the foreign citizens received from the sources outside the Republic of Uzbekistan corresponding to the following conditions:

(a) payment of special collection in the amount of 50 thousand US dollars;

(b) opening of the bank account in specially authorized commercial bank or crypto - purse on specially authorized crypto - the exchange in the Republic of Uzbekistan.

2. Determine that within special tax regime the physical persons which are actually in the Republic of Uzbekistan in total more than 30 calendar days during any consecutive twelve-monthly period which is beginning or coming to an end in that tax period in relation to which the corresponding status is determined are recognized tax residents of the Republic of Uzbekistan in the presence at them object of the residential real estate on the property right or leases in the territory of the Republic of Uzbekistan.

3. Extend special tax regime also to close relatives of the foreign citizens specified in Item 2 of this Decree in case of payment of special collection in the amount of 10 thousand US dollars for each full age close relative.

4. Form the Commission on provision of special tax regime for foreign citizens (further - the Commission) in structure according to appendix and to determine the Tax Committee its working body.

5. Establish procedure according to which:

(a) foreign citizens for receipt of special tax regime address to the Commission through the Tax Committee;

(b) addresses of foreign citizens are considered by the Commission within five working days, by results of consideration the decision on provision of special tax regime or refusal in its provision is made;

(c) the foreign citizens who received the decision of the Commission on provision of special tax regime address to specially authorized commercial bank for opening of the bank account or in specially authorized crypto - the exchange for opening crypto - purse and pay special collection;

(d) funds for the bank account or in crypto - purse of clients to which the special tax regime is provided are enlisted by specially authorized commercial banks or crypto - the exchanges based on results of the measures directed to counteraction of legalization of income gained from criminal activities, to financing of terrorism and financing of distribution of weapons of mass destruction, and also risks assessment.

6. Determine that the foreign citizens specified in Item 2 of this Decree and their close relatives for whom special collection is paid are registered for up to 5 years in the place of stay (the object of the residential real estate belonging to them or their close relatives on the property right or on the lease right) in the territory of the Republic of Uzbekistan based on their statement and the document confirming payment of special collection within one day.

II. Organization, providing and control of execution of the Decree

7. To the Cabinet of Ministers in two-month time to approve the Procedure for provision of special tax regime providing:

(a) consideration, registration or refusal in registration of statements of foreign citizens on provision of special tax regime;

(b) requirements to applicants for provision of special tax regime;

(c) terms of provision of special tax regime to foreign citizens, bases for their prolongation or early cancellation.

8. Provide to the Ministry of Internal Affairs strict observance of procedure, stipulated in Item 6 these Decrees, on registration of foreign citizens.

9. By following to approve the list with the publication on the official websites and provision to the Tax Committee in a month:

(a) To the Central bank - specially authorized commercial banks;

(b) To the national agency of perspective projects - specially authorized crypto - the exchanges.

10. To the Tax Committee:

(a) in two-month time together with the Ministry of Economics and finance, the Ministry of Internal Affairs and the interested ministries and departments to make in the Cabinet of Ministers offers on the changes and amendments in the Tax code and other acts of the legislation following from this Decree;

(b) till January 1, 2026 to provide:

(i) the publication on the official website and other information resources of data on specially authorized commercial banks and specially authorized crypto - the exchanges, and also details for payment of special collection;

(ii) implementation of information system on acceptance and processing of statements of foreign citizens for receipt of special tax regime.

11. Assign to the chairman of the Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this Decree.

12. Discussion of course of execution of this Decree, implementation of coordination and control of activities of the departments responsible for its execution to assign to the deputy prime minister D. A. Kuchkarov.

Appendix

to the Presidential decree of the Republic of Uzbekistan of October 4, 2025 No. UP-180

Structure of the Commission on provision of special tax regime for foreign citizens

Note: upon transition of members of the commission to other work to its structure persons who are again appointed to these positions, or faces to whom accomplishment of the corresponding functions is assigned join.

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