IT Park residency in Uzbekistan

IT Park, the Technology Park of Software Products and Information Technologies, gives IT companies registered in Uzbekistan resident status with a special tax regime, and recommends foreign founders and specialists for IT visas. Residency is a status, not a place: residents can be based anywhere in Uzbekistan. Its public register listed over 4,000 companies in October 2026.

Register an Uzbek LLC first; it can be 100% foreign-owned. Check that its activity is on IT Park’s list of 30, write a business plan in IT Park’s form and apply on my.it-park.uz. IT Park and its expert council must decide within 15 working days, and the tax benefits apply from the first day of the next month.

Until 1 January 2028 a resident pays no profit tax, VAT, social tax or other taxes on income from its listed activities, and its staff pay 7.5% income tax instead of 12%. From 1 January 2028 to 1 January 2040 it stays exempt from every tax except VAT, but only in a calendar year in which exports make up more than half of its income. Dividends to foreign founders are taxed at 5% instead of 10% while exports exceed 50%.

Not directly. Only a legal entity registered in Uzbekistan can be a resident, so a foreign company first registers an Uzbek LLC. The LLC can be 100% foreign-owned and can apply as soon as it is registered; nothing requires a local shareholder or a trading history.

No. The regulation admits only legal entities. A programme for self-employed people in digital work is due to be in place by 1 January 2028, but it does not yet give anyone resident status.

IT Park must decide within 15 working days of receiving the application. Within 3 working days of approval it enters the company in the register of residents, and the tax benefits apply from the first day of the following month. The company itself has to be registered first; see company registration in Uzbekistan.

The regulation sets no application fee. A resident pays IT Park 1% of its total income every month, or 2% to 3% if it has income over UZS 5 billion and misses the export minimum, and pays for two audits a year. Our fee for preparing and filing the application for a company you already have is USD 1,500. The Premium package, at USD 9,900, covers a new company, IT Park residency, IT visas for two people, our temporary director for up to six months and 12 months of accounting with IT Park reporting.

Exports must make up at least 20% of total income for the calendar year from 1 April 2026, and 35% from 1 January 2027. The test bites only on residents with income over UZS 5 billion, which then pay IT Park 2% or 3% instead of 1%. A separate test applies from 2028: the tax exemption continues only in a year in which exports exceed 50% of income.

No. An IT Park resident may hire foreign specialists without a work permit. They still need a visa or visa-free entry and registration at their place of stay. Founders, directors and specialists can get an IT visa of up to three years on IT Park’s recommendation; see work permits and IT visas in Uzbekistan.

Not with benefits. Since 1 April 2026, payment organisations, payment system operators, marketplaces (electronic payment systems) and microfinance organisations receive no IT Park tax or customs benefits, and IT Park’s application form says they cannot become residents. Software companies that sell to banks and fintechs are not affected.

Yes. IT Park can withdraw the status for unpaid deductions, late or unreliable reports or audits, activity outside the approved business plan, a breach of the residency contract, bankruptcy and other grounds. Benefits stop from the next month, and a resident that breaks its obligations can be made to pay back the taxes it saved. IT Park withdrew the status from 768 companies between January and July 2026.