Enterprise Uzbekistan: participants and the special legal regime

Enterprise Uzbekistan is a separate territory for digital businesses in Tashkent. The Center has been established, but its detailed regime is not yet in force on 5 September 2026: the law starts six months after official publication. Once operational, it provides zero-rated VAT within the Center and on exports, and personal income tax of 0%, 7.5% or 12%, depending on the employee.

In brief:

• Enterprise Uzbekistan has been established, and a Presidential Decree defines its territory and Governing Council
• The detailed regime will cover civil, corporate and commercial relations, taxes, customs, employment, data, intellectual property and disputes
• Once the law takes effect, the regime will run until 2100, but only for approved activities
• Future personal income tax rates will be 0%, 7.5% or 12%; VAT within the Center and on exports will be 0%
• Before selecting the regime, a company must wait for the Center’s decisions on residency criteria, charges and rates for sales in Uzbekistan

Updated: 05 September 2026

The Center and eligible participants

What Enterprise Uzbekistan is and when the new regime starts

Enterprise Uzbekistan is the International Digital Technology Center, established as a separate territory for producing digital products and providing services. Presidential Decree No. UP-233 of 26 November 2025 confirmed the Center’s establishment and approved its Governing Council and territorial boundaries. Its Administration is to be incorporated as a joint-stock company, with the IT Park Directorate designated as its sole shareholder. Its budget will include residents’ monthly contributions, but the Decree does not set the amount.

The Constitutional Law adopted in 2026 defines the Center as a separate territory with a special legal regime. It covers a regulatory sandbox, digital investment and exports, civil and corporate relations, procedure, taxes and customs, employment, finance and foreign-exchange transactions, data, public services and intellectual property. This article describes those rules in the future tense because the law was not yet in force on the update date.

The main territory is in Tashkent’s Mirzo Ulugbek District. After the regime starts, it may also operate outside that area: in recognized production zones containing research centers, data centers, manufacturing or educational facilities, and through virtual offices where the Center’s decisions permit them.

Timing example. The law specifies no fixed calendar date; it takes effect six months after official publication. A contract or business plan therefore cannot assume that every tax rate and registration rule already applies. First confirm that the law has entered into force, and then check whether the Center has published a decision covering the proposed activity.

Permitted activities

The Decree currently lists nine areas and allows the Governing Council to add others. The permitted list includes:

• software development, digital-technology consulting and staff augmentation;
• remote services delivered through digital technologies, including business process outsourcing (BPO);
• research and development (R&D) in digital technologies;
• video game development (GameDev), graphics, video, audio, visualization and digital media;
• creating, hosting and promoting digital content, e-books, courses and software solutions through online platforms;
• developing artificial intelligence;
• creating and operating data centers, cloud systems and related services;
• education in digital technologies;
• other activities determined by the Governing Council.

This list of activities shows the sectoral scope, but does not itself grant residency. Once the Constitutional Law takes effect, the special regime will apply only to areas approved by the Governing Council, and the specific conditions may differ by activity.

Who may become a Center participant

Participants will comprise residents and investors. A resident is a legal entity carrying out an approved activity in the Center. The law allows an entity incorporated under Center law, a legal entity incorporated outside its jurisdiction, a branch or representative office of a foreign entity, and another vehicle permitted by the Center’s decisions. Status will arise after registration and entry in the register.

An investor may be an individual or a legal entity. The law divides investors into four categories:

An accredited partner is not a participant but a provider of legal, audit, accounting, consulting, financial or infrastructure services. It undergoes accreditation and follows Center rules, but does not receive the benefits reserved for residents and investors.

Admission and the legal regime

How to obtain resident status

The Constitutional Law provides only the procedural framework. A company must be registered, conduct an approved activity and be entered in the participant register. The permitted legal forms, eligibility criteria, application, document package, review period and grounds for refusal, suspension or termination must be set by Center decisions. Until those decisions are published, neither the registration timeline nor the complete document list can be stated reliably.

The Center’s bodies may register and accredit persons, issue licenses and permits, carry out certification and provide information services. Those services may be paid or free of charge. Neither the Constitutional Law nor Decree No. UP-233 sets a registration fee or the resident’s monthly contribution, so a separate published Center act must confirm the amount.

This article covers special status, not the incorporation of an ordinary company. If no legal entity exists yet, the article on business registration explains legal forms, online registration and documents for a foreign founder. The Center’s rules will then determine whether that entity may be used or a vehicle under its own jurisdiction is required.

How the special legal regime will operate

Once the law takes effect, the Center will have its own hierarchy of applicable law. The Constitution of Uzbekistan, the Constitutional Law on the Center and relevant Presidential acts come first. They are followed by Center decisions; where necessary, elements of the common law and equity of England and Wales; and, for matters not otherwise regulated and where there is no conflict, the legislation of Uzbekistan. National rules on security, criminal jurisdiction, anti-money laundering, immigration, family, the environment and health will continue to apply.

Center decisions may establish binding rules within its jurisdiction. They must be officially published in English; an unpublished decision has no legal force. A decision will generally take effect on publication unless it specifies a later date.

English will be the official language of administration. Unless the parties agree otherwise, participants’ written transactions must be documented in English. The state language or another language may be used with public authorities and for reporting, but an English text or certified translation will be required; if versions conflict within the Center’s jurisdiction, the English text prevails.

How the regulatory sandbox works

The regulatory sandbox is intended for the controlled creation, testing and introduction of new technologies, products and services. As a general rule, the Administration introduces it for no more than 12 months, although the Governing Council may set another period and determine the sector, selection criteria and monitoring conditions.

Within the sandbox, a participant may receive temporary relief from individual requirements, licensing or permit procedures, access to laboratories and advice, and permission to test in a limited real market. Such temporary relief does not remove liability for harm to life or health.

The test plan must state:

• the start and end dates;
• the users and territory;
• limits on financial and other obligations;
• consumer-protection and disclosure measures;
• how risks will be identified, prevented and reduced;
• periodic reporting to the Administration.

A Center decision may add to the test-plan requirements. At completion, the participant submits a final report covering effectiveness, safety, risks and mitigation. A positively assessed project may continue or expand within the Center, or be proposed for deployment elsewhere in Uzbekistan.

Example. A fintech project plans a ten-month test for 2,000 users with obligations capped at UZS 500 million. Those figures form part of the plan but do not replace the Council’s criteria. If the Council’s decision retains the general 12-month ceiling, the project fits within it; if a shorter period or lower cap is set, the plan must be revised before admission.

Planned tax and customs rules

Taxes planned for participants

The Constitutional Law’s tax regime will apply only after it takes effect. Under that regime, the bodies, participants and employees are exempt, on income earned within the regime, from taxes and charges other than VAT, corporate income tax and personal income tax. This chapter does not apply to IT Park residents or taxpayers that have already used the benefits of another special regime.

Zero-rated VAT applies to turnover within the Center and exports. A participant’s income from priority activities in the Center is exempt from corporate income tax. For an investor without participant status, dividends and other income from investment under the regime are also exempt from personal or corporate income tax, depending on the investor’s legal status.

Calculation example. If a future participant pays an employee a monthly salary of UZS 20,000,000, personal income tax for an Uzbek citizen at 7.5% is UZS 1,500,000: 20,000,000 × 7.5%. For a foreign employee who does not meet the high-qualification criteria, tax at 12% is UZS 2,400,000. The law sets a 0% rate for a foreign employee who meets those criteria, but it can be applied only after the employee criteria are approved.

The Enterprise Uzbekistan regime cannot be combined with IT Park benefits. The article on IT Park residency explains the current requirements, 1% contribution and existing benefits. Compare the two regimes only after the Center’s decisions are published, because its contributions and some rates have not yet been set.

Planned customs rules and benefits

Once the regime starts, Center bodies and participants will be exempt from import VAT and customs duty when importing equipment and parts, software, materials and samples for digital products, the sandbox or Center operations. Investors will receive the same exemption for property imported as an investment. Customs processing fees remain payable, and the Governing Council will approve the list of exempt goods.

The temporary-import periods are stated in the Constitutional Law. The procedure uses an electronic declaration that the customs authority must review within no more than 2 business days. A Center decision may introduce a further simplified procedure for sandbox goods.

Example. A server imported on 1 March for a ten-month sandbox test is placed under temporary import for the project period, but not beyond the general 12-month ceiling unless the Council changes it. Before expiry, the server must be exported or cleared for import with the payments applicable on the release date.

Employees, technology and services

Hiring foreign and local employees

Future Center employment rules will be contract-based. Within the regime, the Constitutional Law and Center decisions replace ordinary employment legislation unless a Center decision expressly restores its application. Forced labor, child labor, discrimination and exploitation remain prohibited, while pay, working time and rest must be set in the contract.

Participants may introduce special hiring and termination rules, flexible or remote arrangements, shorter or longer working hours, and hourly, piece-rate, bonus or mixed pay. This employment flexibility is permitted only if safety and employee-protection requirements are met. An employer may grant more favorable terms in the contract or an internal policy.

Foreign employees and their family members may receive visas for up to 3 years on the Administration’s submission. Foreign nationals hired by Center bodies or participants will be exempt from a work-permit confirmation and quotas. Employment, registration and records will be handled through the digital platform. A Center decision must define the detailed criteria and termination of foreign-employee status.

The ordinary Labor Code should not be copied automatically into a Center contract: the law expressly creates special regulation. An employer will need to check the Center’s decision on minimum protections and separately document pay, working time, rest, termination grounds and applicable law.

Data, cloud, intellectual property and AI

A participant will have to adopt internal policies for processing and protecting personal data that meet international standards and Center decisions. The law itself does not give a separate unconditional permission for every cross-border transfer. It establishes special protection rules, the content of which must be detailed by the Center.

Cloud storage and processing are permitted if security, integrity, protection, preservation and accessibility are maintained. Cloud technologies must comply with international standards and security requirements. Before Center decisions are issued, a business cannot assume that national data requirements are automatically displaced for every operation.

Intellectual property rights are protected through international norms, Center decisions and the relevant part of Uzbek law. The Center may create additional commercialization mechanisms and rules for employee-created works, but national authorities remain responsible for registering protected subject matter. The law protects the rights; it does not create a separate patent register.

The law provides freedom to develop, research, test and deploy artificial intelligence. Restrictions are permitted to protect rights, prevent threats to public safety and meet international obligations. Accordingly, freedom to work with AI does not remove safety, personal-data or liability requirements.

Providers of financial and other services

Financial infrastructure for participants may be supplied by accredited partners and participants of the Tashkent International Financial Center. The list includes banking services, loans and deposits, investment and venture financing, securities services, insurance and reinsurance, fintech and payment services. A foreign bank branch may open in the Center only with Central Bank approval.

This does not mean that any IT company automatically receives a banking or payment license. A financial-service provider must hold the status and authorization required by the applicable regime. Other ancillary services—legal, audit, accounting and consulting—are supplied by accredited partners without residents’ tax benefits.

Supervision and disputes

Supervision and loss of status

The Administration will check participants against the criteria, supervise compliance with Center decisions and assess sandbox projects. Inspections and supervisory measures must use a risk-management approach and involve Center bodies. This protection does not cover fraud, corruption, offenses or harm to life or health.

Breaches of the law and Center decisions may lead to:

• a written warning;
• an order to act or refrain from acting;
• remediation, compensation or restoration of the previous position;
• disgorgement of benefits obtained from the breach;
• a financial sanction;
• temporary restriction of activities or transactions;
• urgent protective measures;
• suspension or termination of the right to benefits;
• suspension or termination of participant status.

The law contains the complete list of measures, but the amounts of financial sanctions and the procedures for review, appeal and enforcement must be set by Governing Council decisions. The absence of a stated amount now therefore does not mean that future liability is absent.

Where disputes will be heard

Disputes under the special regime will be heard by the Tashkent International Commercial Court. Its jurisdiction will include civil, economic, corporate and employment disputes between Center persons; activities and property in the Center; insolvency, reorganization and restructuring of participants; disputes referred by agreement; international-arbitration matters; and challenges concerning registration, licensing, supervision and other decisions of Center bodies.

The Court will independently apply and interpret the Center’s special law, taking account of the regime’s objectives and principles. Its judgments will be enforced under the Constitutional Law on the Tashkent International Financial Center. The list of matters within its jurisdiction is broader than ordinary contract litigation because it includes regulatory decisions of the Administration.

Changes and application checks

Changes in 2025–2026

• Decree No. UP-25 of 1 February 2024 established the Center within IT Park and envisaged an experimental regime for foreign companies from 1 June 2024 for up to five years. Some of those experimental rules were later repealed.
• Decree No. UP-233 of 26 November 2025 organized Enterprise Uzbekistan, defined its activities, special territory, separate-jurisdiction model and future specialist court, and repealed individual provisions of UP-25.
• Constitutional Law O‘RQ-1169 of 19 August 2026 created the full framework but set commencement six months after official publication. On 5 September 2026 its rules were still prospective.
• The Center’s bodies must adopt the decisions required by the law within six months after it takes effect. Until then, the non-conflicting part of Uzbek law may be applied.

What a company should check before applying

Before applying, a company needs the published rules for its business model, not just a promotional list of benefits. Confirm that the Constitutional Law has taken effect; the activity appears in a Council decision; the proposed legal form is permitted; the document and eligibility rules are in place; registration and monthly charges are known; rates for Uzbekistan sales and imports are set; the required license is identified; and the employee and data rules have been issued.

The company must also separate income within the Center, exports and Uzbekistan-source income because the law requires source-based separate accounting. For the team, check the high-qualification criteria for a foreign employee, the visa process and the employment contract. For a regulated product, determine whether it requires an ordinary authorization, a Center license or sandbox participation. Entry should be decided only by reference to published acts in force on the application date.

Frequently asked questions

Is Enterprise Uzbekistan already operational?

The Center has been established and the organizational rules in Decree No. UP-233 are in force. However, the detailed Constitutional Law underlying the future tax, customs, employment and decision-making system takes effect six months after official publication. That period had not expired on 5 September 2026. A practical application also requires checking whether the Center has published registration rules and a decision for the relevant activity.

Can an IT Park resident also use the Center regime?

The Constitutional Law expressly excludes its tax chapter from applying to IT Park residents and taxpayers that have used benefits under another special regime. The tax advantages therefore cannot be combined automatically. Whether a business may switch status, apply the regimes sequentially or participate through a separate entity must be assessed under the Center’s decisions and the exit rules of the existing regime.

What contribution does an Enterprise Uzbekistan resident pay?

The Decree identifies residents’ monthly contributions as a source of financing for the Administration, while the Constitutional Law permits registration and other services to be paid. Neither act states a percentage or fixed amount. A published Center decision must set the amount, calculation base, payment date and consequences of delay. Until then, its cost cannot be compared with IT Park by using a single figure.

Does a foreign specialist need a work visa and permit?

Once the Constitutional Law takes effect, a foreign employee of a Center body or participant will be exempt from work-permit confirmation and quotas. The employee and family members may receive visas for up to three years on the Administration’s submission, and the visas may be extended without leaving Uzbekistan. Registration and records will use the digital platform, with detailed criteria to be set by a Center decision.

Does English law apply to every participant contract?

Not automatically. Elements of the common law and equity of England and Wales enter the hierarchy of special law only where necessary and where they do not conflict with the Constitution, the Constitutional Law or Center decisions. Written transactions are generally documented in English, but document language and applicable law are different issues. A specific contract requires checking the Center’s rules and any permissible choice-of-law agreement.