Photo: Press service of Uzbekistan’s Tax Committee
Foreign citizens who own or rent housing in Uzbekistan and have spent more than 30 days in the country within a year are now eligible for tax residency status. The measure was introduced by a presidential decree signed on October 4, according to the Ministry of Justice.
Under the current rules, foreigners are recognized as tax residents of Uzbekistan if they have spent more than 183 days in the country within any consecutive 12-month period that includes the relevant tax year.
The same decree also introduces, starting January 1, 2026, a special tax regime for foreign citizens that exempts income earned abroad from personal income tax (PIT). To qualify, foreigners must pay a one-time special fee of $50,000 and open a bank account in an authorized commercial bank or a crypto wallet on an approved cryptocurrency exchange.
