Uzbekistan · Business & founder
IT Park Resident Regime and IT Visa
Open. Until 1 January 2028: full exemption from corporate income tax, VAT, social tax and turnover tax, with employees paying 7.5% PIT rather than 12% and foreign shareholders' dividends capped at 5%. From 1 January 2028 to 1 January 2040: exempt from all taxes EXCEPT VAT, conditional on exports exceeding 50% of total revenue. The IT Visa runs 3 years, renewable, with no work permit required.
A 3-year renewable visa with no work permit, obtainable for USD 10,000 of financing into an IT company, sitting alongside a corporate regime that is currently exempt from essentially everything, is a cheap and genuine option for a software business. The regime runs to 2040 — but the terms change materially in 2028 and the marketing does not say so.
Qualifying routes
at least USD 10,000 financing to an IT-sector legal entity via agreement; 3-year visa
IT qualification, employed by an Uzbek resident entity in an IT role, with at least USD 30,000 of IT income in the last 12 months
founder of an IT Park resident entity in the Unified Register
The facts
- Minimum investment
- $10k
- Total landed cost
- Company formation and IT Park certification — modest, typically under USD 5,000.
- Timeline
- 1–3 months — IT Park certification plus visa issuance.
- Physical presence
- None specified for the IT Visa
- Family
- dependants generally included on the IT Visa; specifics unverified
- Permanent residency
- not a direct route
- Citizenship
- 5 years with renunciation — an anti-goal
- Language test
- Uzbek or Russian
- Dual citizenship
- Not permitted — you would have to renounce
- Requirements
- IT Park resident certification for the corporate regimequalifying IT activityfor the export-conditional period from 2028: exports above 50% of total revenuefor the IT Visa: one of the three qualifying categories
- '0% TAX' IS NOT ACCURATE AFTER 2028. From 1 January 2028 VAT persists, and the exemption becomes conditional on exports exceeding 50% of total revenue. This is a conditional cliff, not a taper — a company that drifts below 50% exports loses the regime outright.
- The 5% dividend rate for non-resident founders runs 1 February 2025 to 1 January 2040, also conditional on export income exceeding 50%.
- The IT Visa's three qualifying categories are specific; the USD 30,000 income test for specialists and the Unified Register requirement for founders are both hard gates.
- Dual citizenship is prohibited; this is a residence and operating regime, not a citizenship route.
- Uzbekistan's non-CRS status is not a durable planning assumption.