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Uzbekistan
Asia
Lucky Nomads World Index
65.55 / 100
Global rank
#107
Corporate tax
15%
Personal tax
12%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.6 / 10
- Affordability Index8.4 / 10
- Entry Ease Index5.0 / 10
- Tax Freedom Index8.1 / 10
- WiFi Index7.6 / 10
- Admin Ease Index5.3 / 10
- Healthcare Index7.6 / 10
- City Comfort Index7.3 / 10
- WeatherComfort Index6.7 / 10
- Banking Index5.4 / 10
- GeoStability Index6.3 / 10
- Justice & Order Index4.5 / 10
- Quality of Life Index7.3 / 10
- Open Society Index3.7 / 10
- Flight Index3.3 / 10
- Environmental Quality Index5.5 / 10
- English Index4.9 / 10
- Wealth Protection Index7.2 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.1 / 10
- Market Depth Index6.3 / 10
- ClimateShield Index7.4 / 10
Country snapshot
- Capital
- Tashkent
- Population (approx.)
- 36,000,000
- Area (km²)
- 448,978 km²
- Currency code (ISO 4217)
- UZS
- Currency name
- Uzbekistani som
- Main airport IATA code
- TAS
- Airport name
- Islam Karimov Tashkent International Airport
General facts
- Minimum monthly cost
- From $740/month
- Main languages
- Uzbek
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .uz
- Phone calling code
- +998
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 15%ModerateWorldwide
- Marginal PIT (personal income tax)
- 12%LowWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide income with no foreign permanent establishment exemption regime. Several sectoral and zone-based regimes (IT Park 0 percent CIT until 1 January 2028, SEZ legacy 3 to 10 year CIT holiday for residents admitted before 1 January 2026, high-tech manufacturing 0 percent CIT for 3 years post-commissioning under the December 2025 law) provide concessional treatment for qualifying activities.
Flat 15 percent corporate income tax. Banks, mobile telecom operators, cement producers and shopping mall operators apply a 20 percent rate. The 7.5 percent reduced rate for first-time turnover-to-CIT transitioners was abolished from 1 January 2026 and replaced by a one-year CIT exemption.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide residence-based taxation at flat 12 percent. From 1 January 2026, Presidential Decree UP-180 allows foreign citizens (Uzbek nationals excluded) to opt into a special regime exempting all foreign-source income in exchange for a one-off USD 50,000 special fee, with USD 10,000 per adult close relative, conditional on a 30-day annual physical presence test, local housing and an Uzbek bank or licensed crypto-exchange account.
Flat 12 percent on worldwide income for tax residents and on Uzbek-source income for non-residents. IT Park resident company employees apply a reduced 7.5 percent rate until 1 January 2040. Park of Creative Industry resident employees apply 6 percent until 1 January 2031. No wealth tax, no inheritance tax.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
IT Park Resident Corporate Tax Regime
AvailableTax-free regime for software, IT, fintech, AI and digital services companies registered as IT Park residents.
Special Economic Zone (SEZ) Resident Tax Regime
AvailableTax incentive package for residents of one of 20 plus Special Economic Zones across Uzbekistan, including Free Economic Zones (Navoi, Urgut,…
Simplified Turnover Tax Regime (Small Business)
AvailableOptional simplified regime for legal entities and individual entrepreneurs with annual turnover below UZS 1 billion (approximately USD 80,000).
Park of Creative Industry Resident Regime
AvailableSectoral regime for legal entities resident of the Park of Creative Industry.
Special Tax Territories (Fergana Region)
AvailableTerritorial special tax regime applying a 1 percent rate to Corporate Income Tax, Personal Income Tax, Social Tax and Turnover Tax in selected…
High-Tech Manufacturing CIT Holiday
AvailableSectoral CIT exemption introduced by the law signed by President Mirziyoyev on 25 December 2025.
For individuals
Special Tax Regime for Foreign Citizens (UP-180)
AvailableOpt-in regime exempting foreign citizens from the 12 percent Uzbekistan Personal Income Tax on income from sources outside Uzbekistan, in exchange…
IT Park Resident Employee Personal Income Tax Reduced Rate
AvailableReduced 7.5 percent flat Personal Income Tax rate (versus the standard 12 percent) on employment income paid by IT Park resident companies under…
Special Tax Territories (Fergana Region)
AvailableTerritorial special tax regime applying a 1 percent rate to Corporate Income Tax, Personal Income Tax, Social Tax and Turnover Tax in selected…
You either qualify for Uzbekistan's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Uzbekistan. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Uzbekistan lists several residency and mobility routes across residence by investment, business founder routes, and work (employer sponsored). Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
8 programmes listed · 8 are marked available in our editorial review
Residence by investment
4 programmesCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Golden Visa Donation Programme
- Available
Investment Visa Ten-Year Residence Permit
- Available
Investment Visa Three-Year Residence Permit
- Available
Real Estate Permanent Residence Permit
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
IT Visa (IT Park Resident Track)
Work (employer sponsored)
3 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Highly Qualified Specialist Work Visa (Tier 1)
- Available
Qualified Specialist Work Visa (Tier 2)
- Available
Standard Work Visa Type E (General Specialist Tier 3)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Uzbekistan.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.4 / 10Very affordable cost of living
- Tax Freedom Index8.1 / 10Very favorable tax environment
- SafetyShield Index7.6 / 10Solid safety baseline
Weakest dimensions
- Flight Index3.3 / 10
- Open Society Index3.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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