IT Park Uzbekistan: residency, benefits and requirements

An IT-park resident pays no taxes until 1 January 2028, and until 2040 if it exports more than half of its income; it withholds personal income tax of 7.5% from salaries and hires foreign nationals without a work-permit confirmation. In return the company pays the IT-park 1% of its total income and works only under an approved business plan. Any legal entity in Uzbekistan may obtain the status, and the decision takes 15 business days.

In brief:

• Until 1 January 2028 residents are exempt from all taxes, including VAT and social tax; from 2028 to 2040 — from all taxes except VAT, if exports make up more than 50% of income
• Personal income tax on employees' salaries is 7.5% instead of 12%
• Contributions to the IT-park are 1% of total income every month; from 1 April 2026, where the export share is low, 2% or 3%
• The status is granted within 15 business days; the application is filed through the my.it-park.uz portal
• Foreign specialists work without a work-permit confirmation, and the IT-visa is issued for a term of up to 3 years

Updated: 02 September 2026

Who can become an IT-park resident

The technological park of software products and information technologies (IT-park) was established by Presidential Decree UP-5099 of 30.06.2017 and started operating in 2019. The park works on an extraterritorial basis: a company from any region of Uzbekistan may be a resident. The procedure for registering residents and applying the benefits is set by Cabinet of Ministers Resolution No. 589 of 15.07.2019. The park is run by the Directorate under the Ministry of Digital Technologies; its website is it-park.uz.

Only legal entities registered in Uzbekistan may apply for resident status; individual entrepreneurs and self-employed persons do not become residents. The company must carry out one or more activities from the list of permitted ones, hold an economically justified business plan in the form set by the Directorate (the services and their volume, the monetization model, the planned financial results) and integrate its accounting systems with the information systems of the tax authorities. Founders may be foreigners: at the beginning of 2024, 426 of the 1,652 residents were companies with foreign capital.

From 1 April 2026 the residents' benefits do not apply to payment organizations, payment system operators, marketplaces and microfinance organizations (PP-388 of 26.12.2025).

Only the resident status is described here. If the company does not exist yet, start with the article on business registration: it shows how to set up an LLC online in 30 minutes and what a foreign founder needs. The application to the IT-park can be filed as soon as the company is registered.

Incentives and benefits

The benefits were granted by Decree UP-5099 and extended by UP-157 of 14.10.2024; the tax rules are set out in Art. 483 of the Tax Code. They apply only within the activities listed in the business plan: income from other activities is taxed under the general procedure.

The tax benefits apply from the first day of the month following the month of entry into the Unified Register of Residents, and the customs benefits from the day the expertise gives a positive conclusion. If goods imported free of duty are used for purposes other than the company's own needs within three years, the amount of the benefit is recovered with a penalty.

Example: on an employee's salary of 20,000,000 soums a month the resident withholds 1,500,000 soums of personal income tax instead of 2,400,000 soums at the rate of 12%, and charges no social tax at the rate of 12% (2,400,000 soums). The saving on a single employee is 3,300,000 soums a month.

How the benefits work in practice (notifying the tax authority through my3.soliq.uz, personal income tax and social tax reporting, the IKPU codes and invoices without VAT) is covered in the answers to questions of IT-park residents. When a resident buys cloud services and advertising from foreign platforms, the tax on the non-resident's income and VAT on digital services are calculated under the general rules: those are described in the article on VAT on foreign digital services.

Currency and staffing preferences

A resident may hire foreign specialists without a confirmation of the right to work, pay them wages and pay dividends to foreign founders in foreign currency to international cards within its export earnings, and export services through online stores without an export contract. From 1 January 2026 residents pay by corporate card for advertising on platforms with an audience of over 100 million and for software subscriptions within their export earnings, but no more than 500 thousand US dollars a year; payments of up to 5 thousand dollars are not entered into the "E-contract" system, and subscription fees for the resident's own products may be received from abroad under a public offer (PP-286 of 16.09.2025). A resident's foreign trade transaction is deemed concluded once the offer is accepted, an exchange of code or of documents is treated as the written form, and settlements go only through a bank in Uzbekistan with the details entered into the unified electronic system of foreign trade operations (PP-129 of 15.03.2024).

Virtual office

The Directorate provides a virtual office as a legal and postal address on application in the personal cabinet, if the head of the company is a citizen of Uzbekistan; the address is entered into the foundation documents and the price is set by the Directorate. For such residents the tax authorities do not apply the suspension of account operations for absence at the address, classification as a high tax risk for having no real estate or lease, or suspension of the VAT payer certificate on those grounds.

How to apply for IT-park residency

The application is filed through the my.it-park.uz portal with the business plan attached. The Directorate may not request any other documents; the applicant is responsible for the accuracy of the information. Filing the application means accepting the Agreement on the conditions of a resident's activity — a public offer published on the Directorate's website.

A refusal is possible only if the shortcomings in the documents have not been remedied, the Expert Council has found the line of business outdated or insignificant, the business plan goes beyond the permitted list, or the company or persons connected with it have outstanding obligations to the IT-park. Once the reasons are removed, the application is filed again.

From 1 April 2026 startups of the "Digital Startups" program obtain the status without being assessed against the general criteria and without minimum export figures, and the Financial Advice and Legal Assistance Service at the IT-park serves them free of charge for 12 months (PP-59 of 11.02.2026).

Activities permitted for IT-park residents

A resident works only under the activities from the list (annex No. 2 to Resolution No. 589) that are included in its business plan:

1. Design, development and sale of software, including computer games, licenses and the assignment of exclusive rights
2. Implementation, support, maintenance and refinement of software, and training in its use
3. Databases, data processing, automated control systems
4. System and business analysis, audit of information systems
5. Automated data search and processing services for third parties, advertising within the company's own software
6. Business process outsourcing for non-residents
7. Micro-, opto- and nanoelectronics, data transmission and radio communication systems, high-tech devices and embedded software
8. Information protection, including cryptography and the digital signature, and the Internet of things
9. Training in the IT field, including online, and foreign language teaching within IT education — no more than 40% of the income from training
10. Export of information services over the Internet
11. Multimedia and design, animation, e-sports, venture financing of IT projects and acceleration
12. Services of organizations with a predominant share of exports operating in at least two foreign countries

From 11 February 2026 the list has been supplemented with the export of knowledge process outsourcing (KPO) services, training in the BPO field (no more than 40% of the income from such services), co-location and data processing centers, research and development (R&D), aerospace technologies and startups of the "Digital Startups" program.

Some lines of business require a license or a notification regardless of resident status, cryptographic information protection among them. Check the list of activities requiring a license before including them in the business plan.

Obligations of IT-park residents

A resident is obliged to:

• carry out only the activities set out in the business plan; new lines of business require an additional business plan approved by the Directorate
• comply with the Agreement on the conditions of a resident's activity
• submit information about its activities, statistical and tax reporting through the portal, in the forms and by the deadlines set by the Directorate
• transfer the contributions on its total income every month, no later than the 20th day of the following month
• carry out, by 1 July each year, a mandatory audit of its financial and economic activity and an audit of a special matter (whether the activity matches the list, the share of the activities, the volume and composition of exports) and send copies of the report and the conclusion to the Directorate
• keep the income from foreign language teaching within 40% of the income from IT education

Evading the mandatory audit entails a fine on officials of 2.200.000 to 4.400.000 soums, an amount set as a multiple of the base calculation unit (BRV) (Art. 179-1 of the Code of Administrative Liability).

Contributions to the IT-park

The basic rate is 1% of the total income for the month; the income is determined under Art. 297 of the Tax Code and covers not only revenue but other income as well. Example: on an income of 800,000,000 soums for the month the resident transfers 8,000,000 soums by the 20th day of the following month.

The minimum share of exports in the total income is 10% from 1 October 2024, 20% from 1 April 2026 and 35% from 1 January 2027; the requirement does not apply where the annual income is below 5 billion soums.

Loss of resident status

The Directorate withdraws the status if the actual activity does not match the list, the Agreement is not complied with, the reporting, the business plan, the audit report and the conclusion are not filed on time or contain false information, the contributions are not paid, the company is reorganized or declared bankrupt, and also where the company gives up the status voluntarily. On a change of legal form or of name the status is retained: the company has 10 days to apply to the Directorate.

On notice from the Directorate the tax authorities cancel the benefits and restore the obligation to pay taxes; the tax benefits cease from the first day of the following month, and the customs benefits from the day the status is withdrawn.

IT-visa for foreign specialists and founders

A multiple-entry "IT-visa" is issued for a term of up to 3 years, renewable without leaving Uzbekistan, to foreign investors in the IT field, IT specialists and founders of residents, on the recommendation of the IT-park Directorate. From 1 April 2025 it is also available to the heads of residents and their deputies and to foreign professors holding an academic degree in the IT field (UP-157), as well as to founders and specialists of startup projects (PP-357 of 14.10.2024).

The recommendation takes the form of an IT-Card under the Regulation registered by the Ministry of Justice on 16.09.2022 under No. 3387, and the application is filed on the it-visa.uz portal. An investor confirms the project and the availability of the funds by a bank statement; a specialist confirms an annual income in the IT field of at least 30 thousand US dollars over the last 12 months, a letter of guarantee from an employer in Uzbekistan and a diploma or certificate; a founder confirms participation in the resident company. The recommendation is issued free of charge: the Expert Group reviews the application within 20 days and the overall term is no more than 30 calendar days. Abroad the visa is issued by the Consular and Legal Department of the Ministry of Foreign Affairs, and in Uzbekistan by the internal affairs bodies at the request of the employer or the resident, within no more than 3 days. Citizens of visa-free countries receive, instead of a visa, a recommendation equivalent to the IT-visa.

The holder of an IT-Card and their family members (spouse, parents, children) receive medical and educational services on the terms set for citizens of Uzbekistan, temporary registration for the term of the card, and the right to buy real estate of any value without a residence permit. The recommendation is cancelled if the investor has not made the investment within 3 months, the specialist has not signed an employment contract within 30 business days or the contract has been terminated, the founder has left the company, or the resident has lost its status. A foreign national permanently residing abroad registers at the place of stay no later than 3 business days from the day of entry (ZRU-1074 of 10.07.2025).

The IT-visa and the exemption from the work-permit confirmation apply only to IT-park residents. The general visa categories, extensions and registration deadlines are described in the article on visas and rules of stay; how an ordinary company hires a foreign employee and when the confirmation is not required is set out in the article on the work permit.

The Zero Risk program and the Local to Global project

Both measures were introduced by PP-87 of 26.02.2024. The Zero Risk program is open to residents whose share of service exports is higher than the volume of services on the domestic market, or which hold export contracts of 500 thousand US dollars and above, or which were founded by a foreign company with an annual turnover of 1 million US dollars and above. The application is filed through zerorisk.outsource.gov.uz. A participant is provided with:

• vacant state buildings and premises in the regions for free use for up to 1 year, followed by a direct lease agreement
• new computers and equipment of the IT-park for up to 1 year, with a subsequent purchase in interest-free installments over 3 months
• reimbursement of salary costs during the year of up to 15%, in proportion to the number of employees
• reimbursement of up to 50% of staff retraining costs, but no more than 88.000.000 soums, and up to 50% of the costs of recruiting specialists, but no more than 8.800.000 soums per calendar year

The Local to Global project is open to all residents and covers free export mentoring and reimbursement of up to 50% of promotion costs: advice from foreign experts up to 10 thousand US dollars, international exhibitions and conferences up to 5 thousand, business trips abroad up to 5 thousand, and visits by foreign partners from 5 to 20 thousand dollars depending on the actual exports. Half of the costs of training on international platforms from the list of the Ministry of Digital Technologies is reimbursed for no more than 50% of the employees, once a year per employee.

What changed in 2026

• From 1 January 2026 residents pay by corporate card for advertising and software subscriptions within their export earnings, up to 500 thousand US dollars a year, instead of the previous limit of 10% of revenue and 100 thousand dollars (PP-286 of 16.09.2025)
• From 11 February 2026 the list of permitted activities has been supplemented with KPO, data centers, R&D and aerospace technologies; from 1 April startups of the "Digital Startups" program obtain resident status without the general criteria and pay a fixed 1% (PP-59 of 11.02.2026)
• From 1 April 2026 a scale of contributions of 1%, 2% and 3% applies depending on income and export share, and the minimum export share has been raised to 20%; the benefits do not apply to payment organizations, marketplaces and microfinance organizations (PP-388 of 26.12.2025)
• From 21 January 2027 the constitutional law on the International Center for Digital Technologies takes effect (ZRU-1169 of 19.08.2026): this is a separate legal regime and its benefits do not extend to IT-park residents

Frequently asked questions

Does an IT-park resident pay VAT?

Until 1 January 2028, no: the exemption covers all taxes, including VAT on sales and VAT on IT services purchased from foreign companies. From 2028 to 2040 exporting residents are exempt from all taxes except VAT, so VAT on domestic turnover is paid under the general procedure.

Can a resident work for the domestic market only?

It can, with reservations. Until 2028 the tax benefits do not depend on exports. Where the income exceeds 5 billion soums a year, the contributions to the IT-park rise to 2% or 3% if the export share is below 20% (35% from 2027), and from 2028 the benefits are kept only by companies whose exports exceed 50% of income.

What happens if a resident takes up an activity that is not permitted?

The Directorate withdraws the status, and the tax authorities restore the obligations for the unpaid taxes from the first day of the month following the month of withdrawal. To add a line of business lawfully, it is enough to have an additional business plan approved by the Directorate before the work starts.

Does a resident need a work permit for a foreign employee?

No. A resident engages foreign specialists without a work-permit confirmation. The specialist is issued an IT-visa for up to 3 years on the recommendation of the Directorate, wages may be paid in foreign currency to an international card within the export earnings, and personal income tax is withheld at 7.5%.