Uzbekistan · Tax regime
Special Tax Regime for Foreign Citizens (Presidential Decree No. UP-180)
Effective 1 January 2026 under Presidential Decree No. UP-180 dated 4 October 2025 — live now. The decree number, date and terms are corroborated across Orbitax, Bloomberg Tax and multiple Tashkent law firms, but we could NOT verify it against the lex.uz primary text, and we found no evidence on practical uptake, implementing regulations, or how treaty partners will treat the resulting residency certificates.
Thirty days a year and a one-off USD 50,000 for deemed tax residency with a full exemption on foreign-source income, in a jurisdiction that does not exchange under CRS, is the most aggressive offer in the region by a wide margin. It is also the least tested. If it works as written it is remarkable; the honest position is that nobody yet knows whether it works as written.
Qualifying routes
one-off; plus USD 10,000 per close relative
The facts
- Qualifying figure
- $50k
- Total landed cost
- USD 50,000 one-off plus USD 10,000 per close relative, plus the cost of accommodation (owned or rented) and professional fees.
- Timeline
- 1–3 months — Registration valid up to 5 years.
- Physical presence
- At least 30 CONSECUTIVE days in any 12-month period — the decree language specifies consecutive, not aggregate.
- Family
- close relatives at USD 10,000 each
- Permanent residency
- n/a — this is a tax status
- Citizenship
- n/a — and Uzbek citizenship is an anti-goal, see watchOuts
- Language test
- n/a
- Dual citizenship
- Not permitted — you would have to renounce
- Requirements
- USD 50,000 special fee (plus USD 10,000 per close relative)account at an authorised Uzbek commercial bank, or a wallet on the official Uzbek crypto exchangeat least 30 consecutive days of presence in any 12-month periodowned or rented accommodation
- IT IS UNTESTED, AND ITS VALUE DEPENDS ENTIRELY ON FOREIGN TAX AUTHORITIES HONOURING THE CERTIFICATE. A residency certificate is only as good as the counterparty tax authority's willingness to respect it. A thirty-day-presence certificate purchased for a fee is exactly the fact pattern a treaty partner will challenge under the tie-breaker. Do not build a plan on this alone.
- WE COULD NOT VERIFY THE PRIMARY TEXT. Our sourcing is secondary — reputable, consistent, but secondary. Before any client commits USD 50,000, the lex.uz text and the implementing regulations must be read directly.
- THE NON-CRS STATUS IS TEMPORARY BY NATURE. Non-CRS jurisdictions are a shrinking set and Uzbekistan will face pressure. Do not sell opacity as a durable feature — and note that the decree's option to hold a wallet on the official Uzbek crypto exchange instead of a bank account will attract precisely the scrutiny that ends non-CRS status.
- THE 30 DAYS MUST BE CONSECUTIVE, per the decree language — not 30 aggregate days across the year.
- DUAL CITIZENSHIP IS PROHIBITED and voluntary acquisition of a foreign citizenship causes loss of Uzbek citizenship. Combined with a passport ranked around 84th, this makes Uzbekistan a tax-residency-only play. Nobody should want the citizenship.
- CFC rules, exit tax and inheritance tax could not be identified either way.