Eurasia & Balkans · Central Asia
Uzbekistan
The only non-CRS jurisdiction here, and — via a decree almost nobody has read — the only one offering tax residency with a total foreign-income exemption for thirty days of presence a year. The highest upside and the highest untested risk on this list.
Tax position
- Income tax (top)
- 12% flat (since 1 January 2023); non-residents also 12%, reduced from 20%. Plus 1% employee pension contribution and 12% employer social tax
- Capital gains
- taxed as income at 12% for residents
- Wealth tax
- none
- Inheritance tax
- not verified
- Special regime
- Decree UP-180 (4 October 2025, effective 1 January 2026): a USD 50,000 one-off fee confers tax residency with full exemption on foreign-source income, requiring only 30 consecutive days of presence in any 12-month period. Plus the IT Park regime and IT Visa
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Not participating
Is Uzbekistan actually right for your family?
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