In brief. Only a legal entity registered in Uzbekistan can become an IT Park resident. Individual entrepreneurs are not eligible for this status. First, you register a company, usually an LLC, then submit an application through the my.it-park.uz portal. The application must include a business plan; the law does not allow the authorities to require any other documents. The Directorate makes a decision within 15 working days. Until January 1, 2028, residents are exempt from all taxes, including social tax, and their employees pay personal income tax at a rate of 7.5% on salary received before that date. From January 1, 2028, to January 1, 2040, tax benefits, except for VAT, will remain available only to companies whose exports account for more than half of their income. Starting April 1, 2026, contributions to the Directorate will depend on income and the export share. Payment organizations, marketplaces, and microfinance organizations have lost their tax benefits.
The facts were checked against Uzbekistan’s regulations and official IT Park materials on October 21, 2026. This is an overview, not legal advice.
What Is IT Park Uzbekistan?
IT Park Uzbekistan is the Technology Park of Software Products and Information Technologies. It operates on an extraterritorial basis: a resident company can be located anywhere in the country, not just in the technology park building in Tashkent. [14] Residents are companies that develop software, process data, provide IT services, and export them.
Resident status provides a special tax regime and several practical rights. A resident may: [1]
- hire foreign specialists without confirming their right to work in Uzbekistan;
- operate through a virtual office, without employees being physically present at the registered address;
- export work and services through online stores without an export contract;
- use export revenue to pay dividends to foreign founders and salaries to specialists in foreign currency to international cards.
However, residency is not suitable for every business connected to the internet. A company must carry out activities included in the official list, operate under an approved business plan, and meet its obligations to the Directorate.
Step 1. Check whether your business is eligible for IT Park.
The list of permitted activities was approved by Cabinet of Ministers Resolution No. 589. It contains 30 items. Here are the main ones: [1] [4]
- development, sale, and licensing of software, including computer games;
- implementation, maintenance, and customization of software, and training in its use;
- creation of databases and access to them, and data processing using software;
- advertising in a company’s own software and other ways of monetizing its features;
- development of automated control systems;
- systems and business analysis, IT consulting, and information systems audits;
- business process outsourcing (BPO) for clients who are non-residents of Uzbekistan, and online export of knowledge process outsourcing (KPO) services;
- export of IT services online;
- web, graphic, game, and interface design; 3D design, motion design, and animation;
- the Internet of Things, electronics, embedded software, and information security;
- data centers and infrastructure rental for data storage;
- research and development;
- IT education (income from foreign language training must not exceed 40% of income from IT training);
- venture financing of IT projects, accelerator programs, and esports;
- startups participating in the “Digital Startups” program.
In disputed cases, the Directorate’s expert council determines which item in the list the activity falls under and provides clarification. [1]
Example. A company develops a SaaS platform and sells subscriptions to clients in Europe. This is software development and licensing, which is included in the list. Another example: a company resells goods through a website. Having a website does not make it an IT company, so it is unlikely to qualify for resident status.
Starting April 1, 2026, tax and customs benefits do not apply to residents operating as payment organizations, payment system operators, marketplaces (electronic payment systems), or microfinance organizations. [2] [5] If your product involves payments or lending, check this before registering.
Do you need to work only with foreign clients?
No. A resident can also sell on the domestic market. But exports affect three things.
1. A separate activity category for exporters. Since 2024, the list has included service companies operating in at least two foreign countries, provided that their service exports exceed their sales within Uzbekistan. [1] [7] This item makes residency available to companies whose services do not fall under any other item in the list.
2. Contributions to the Directorate. Starting April 1, 2026, the minimum export share for residents is 20% of annual income; from January 1, 2027, it will be 35%. If a company with annual income above 5 billion soums does not meet this minimum, it pays 2% or 3% instead of 1% (see Step 6 for details). [2]
3. Benefits after 2028. From January 1, 2028, to January 1, 2040, only residents whose exports exceed 50% of their income will be exempt from taxes other than VAT. The exception is IT schools, if at least half of their graduates over the age of 18 find jobs at resident companies that export. [3]
So, before applying, describe not only your business activity but also the money: what you sell, to whom, where your clients are located, and what share of your revenue will come from abroad.
Step 2. Choose a company type.
The applicant for resident status must be a legal entity. [1] Individual entrepreneurs and self-employed people cannot become residents. They can either set up a company or work under an employment contract with a resident company.
A limited liability company (LLC, or MChJ in Uzbek) is the most common choice. There is no minimum charter capital requirement. [9]
Before registering, decide:
- who the founders will be: individuals or legal entities, residents or foreign nationals;
- how to allocate the ownership shares and who will be the director;
- what the registered address will be;
- which business activities to list;
- whether the company will mainly work with foreign clients.
If a founder is a foreign national or a foreign company, find out in advance which documents are required for registration and whether they need to be translated, apostilled, or legalized. Errors in the incorporation documents will have to be corrected through a separate procedure, delaying the IT Park application.
Step 3. Register the company.
Company registration and obtaining resident status are two separate procedures. First, you register the company through the standard process. According to IT Park, it works as follows: [9]
1. Obtain an electronic digital signature (EDS). It is used to sign documents online and is also required for the IT Park application.
2. Choose a company name and find a registered address in Uzbekistan. IT Park can help with the address.
3. Submit an application through my.gov.uz or fo.birdarcha.uz and pay the state fee.
4. Receive the registration decision and taxpayer identification number.
5. Open a corporate bank account and, if needed, order a company seal.
IT Park says online registration usually takes one or two working days after the documents are submitted. [9] IT Park’s One Stop Shop (outsource.gov.uz) assists foreign founders with registration.
Set up accounting and tax records as soon as the company is registered. Exporters should decide in advance how to prepare contracts with foreign clients and service completion certificates, and how to receive foreign currency. These documents will also be needed to calculate the export share.
Step 4. Prepare a business plan.
The business plan is the main document in the application. The expert council uses it to decide whether your business activity matches the list. The council may invite you to present the project or reject it if it considers the field outdated or unpromising. [1]
The statement “the company operates in the IT sector” is not enough. Describe your business model so the expert council can see which item in the list it falls under.
Company and product. What do you do: develop enterprise systems or mobile apps, implement CRM systems, process data, or provide IT outsourcing? What client needs does this address, and what role does technology play?
Services and revenue model. If you have your own product, describe its purpose and revenue model: licenses, subscriptions, or in-app advertising. If you provide services, specify the work you do and what the client pays for.
Clients and markets. Describe your target audience, the countries you operate in, and how you plan to find clients. If you plan to export, list the countries and expected share of foreign revenue: contributions and benefits after 2028 depend on it.
Financial plan. Provide a forecast of income and expenses, including the main cost items. The figures should match the size of the team and project.
Team and launch. Specify who is responsible for development, sales, management, and client support. For a new company, include a hiring plan and launch timeline.
Keep in mind: after receiving resident status, the company may carry out only the activities included in its business plan. You can add a new line of business if the Directorate approves a new or supplementary business plan. [1]
Step 5. Apply for resident status.
Applications are submitted through the my.it-park.uz portal. Sign in to the account using the company’s EDS and upload the business plan in the “Applications” section. [7] [8]
Required documents. Under the Regulation on the Technopark, applicants must submit an application through the portal and a business plan. Applicants may not be asked to provide any other documents not specified in the Regulation. [1]
How applications are reviewed. The deadlines are set out in the Regulation: [1]
- you may withdraw the application within 3 working days of submitting it;
- if discrepancies are found in the documents, you have 5 working days to correct them;
- the Directorate forwards the documents to the expert council within 3 working days;
- the expert council reviews the business plan within 10 working days;
- the Directorate makes a decision no later than 15 working days after receiving the documents.
Why an application may be rejected. Grounds for rejection include: [1]
- the applicant did not correct the discrepancies on time;
- the business plan does not match the list or may fall outside its scope;
- the expert council considers the field outdated, unpromising, or insignificant;
- the company or its related parties have outstanding obligations to the technopark under previous agreements;
- the accounting software developed by the company is not integrated with the tax authorities’ systems.
The reason for rejection is communicated through the portal. Once the issue is resolved, you can submit the application again.
What happens after approval
By submitting an application, the company agrees to enter into an agreement setting out the terms of resident activity. This is a public offer, and its template is published on the Directorate’s website. Within 3 working days of the decision, the Directorate adds the company to the Unified Register of Residents, issues a certificate, and notifies the tax authorities, customs authorities, and the company’s bank. [1]
Tax benefits take effect on the first day of the month following the month in which the company is added to the register. [1]
Step 6. Calculate the tax benefits and contributions.
Tax benefits
The main benefits for residents are: [1] [3] [6]
1. Exemption from all taxes, including corporate income tax, VAT, turnover tax, and social tax, until January 1, 2028.
2. Exemption from all taxes except VAT, from January 1, 2028, to January 1, 2040, provided that exports account for more than 50% of annual income.
3. Employee income tax of 7.5% instead of 12% applies to salaries earned under employment contracts before January 1, 2028. [15]
4. Preferential taxation of dividends paid to foreign founders: from February 1, 2025, to January 1, 2040, the rates applicable to Uzbekistan residents apply if exports account for more than 50% of income.
5. Exemption from customs duties and other customs payments, except fees, on the import of equipment, components, and software not produced in Uzbekistan, until January 1, 2028. From 2028 to 2040, the benefit remains available if exports account for more than 50%. [15] [16]
The benefits apply to income from activities included in the list. Income from other activities is taxed under the general rules. [1]
IT Park Directorate contributions
The benefits are not free. Each month, no later than the 20th of the following month, residents pay the Directorate a percentage of their total income. [1] Starting April 1, 2026, the rate depends on annual income and whether the minimum export requirement has been met (20% of income, rising to 35% from January 1, 2027): [2] [5]
The contribution rate depends on the company’s annual income and whether it meets the minimum export requirement:
1. Up to 5 billion soums — 1%, regardless of the export share.
2. From 5 billion to 100 billion soums — 1% if the export requirement is met; 2% if it is not.
3. More than 100 billion soums — 1% if the export requirement is met; 3% if it is not.
Startups granted resident status through the “Digital Startups” program pay a fixed rate of 1%.
If exports exceed USD 10 million over 12 months, contributions are reduced by 25%; if they exceed USD 20 million, they are reduced by 50%.
Example calculation:
A company develops software for clients in Germany and Kazakhstan. Its annual income is 8 billion soums, and exports account for 15%. Before April 1, 2026, it would pay 1%; after that date, it would pay 2% because it does not meet the 20% minimum. If its export share does not exceed 50% by 2028, the company will lose its tax exemption. It is therefore best to work out the tax model before registration with an accountant or tax adviser familiar with Uzbekistan’s laws.
Step 7. Meet your obligations as a resident.
Resident status is not permanent. Under the Regulation on the Technopark, a resident must: [1]
- carry out only the activities included in the approved business plan;
- comply with the agreement setting out the terms of resident activity;
- submit information about its activities, statistical reports, and tax returns through the Directorate’s portal by the deadlines set by the Directorate;
- pay contributions to the Directorate each month by the 20th;
- undergo a mandatory annual audit by July 1, including a special-purpose audit, and upload the audit report and opinion to the portal;
- integrate any accounting software it develops with the tax authorities’ systems.
If a resident violates these requirements, its status is revoked and its benefits are cancelled. Revocation does not release the company from obligations it has already assumed under the Regulation.
IT Park monitors residents on an ongoing basis. From the beginning of 2026 through the end of July, 768 companies lost their status, including 152 in July, for failing to submit the audit report and opinion for 2025 on time. Other common reasons include overdue mandatory payments, more than six months without activity, overdue quarterly reports, and activities that do not match the business plan. [11]
Assign someone to manage reporting before submitting the application and add three deadlines to your calendar: the 20th of each month, quarterly reporting, and July 1.
Can a foreign national set up an IT company in Uzbekistan?
Yes. A foreign individual or legal entity can establish a company in Uzbekistan and obtain resident status for it. In July 2026, IT Park reported 1,095 resident companies with foreign capital. [13] Foreign ownership does not exempt a company from local registration, accounting, or tax requirements.
What to decide in advance:
1. Founder’s documents. If the founder is a foreign national or a foreign company, check the requirements for translation, notarization, and apostille.
2. Director. Decide who will manage the company and sign documents, and whether they will need a power of attorney.
3. Bank account. Since November 11, 2025, foreign founders of IT Park residents and their foreign employees have been able to open a bank account and get a card remotely, without travelling to Uzbekistan. Specimen signatures can be submitted electronically. Check the terms with the specific bank in advance.
4. Contracts with foreign clients. Contracts, invoices, and service completion certificates must substantiate exports: contributions and benefits depend on the export share.
5. Residence and work. Registering a company does not grant the right to live and work in Uzbekistan. Visa matters are handled separately.
What Is an IT Visa, and Does a Founder Need One?
An IT Visa is a multiple-entry visa valid for up to three years. It allows you to work in Uzbekistan without a work permit. [8] [12] It is issued to three categories of people:
- a founder of a company included in the Unified Register of Residents;
- an IT specialist employed by a resident company who can prove income of at least USD 30,000 from IT activities over the past 12 months;
- an investor who finances an IT company under an agreement for at least USD 10,000.
The visa is issued by the internal affairs authorities on the recommendation of IT Park. You apply online; the application form is linked on the IT Visa page. Company resident status and the visa are separate procedures: the company first becomes a resident, then the founder applies for the visa.
Common mistakes
- Activity not included in the list. The company calls itself an IT company but actually resells goods or provides services that are not on the list. The expert council will reject the application, and if the mismatch is discovered later, the company will lose its status.
- A business plan full of general statements. It does not describe the product, clients, revenue sources, or figures. The expert has nothing concrete to assess.
- Calculations based on outdated rules. The entrepreneur assumes a 1% contribution rate and permanent tax benefits. Since April 2026, contributions have depended on exports, and since 2028, benefits have been available only to exporters whose export share exceeds 50%.
- Missing the audit deadline. The company forgets to complete the mandatory audit by July 1 and loses its status. In July 2026, 152 companies lost their status for this reason.
- Unresolved issues with foreign documents. Errors in translation, apostilles, or the director’s power of attorney delay registration and every step that follows.
How long does it take?
There is no single timeline. According to IT Park, online company registration takes one or two working days. [9] A decision on resident status is made within 15 working days. [1] Benefits take effect on the first day of the month after the company is added to the register.
Preparation usually takes the most time: documents for foreign founders, an EDS, a registered address, and a business plan. The sooner these are ready, the shorter the overall process.
Where Can You Get Help?
To open an IT company in Uzbekistan, you need several specialists from the start: a lawyer to handle registration and documents for foreign founders, an accountant for bookkeeping and reporting, and a tax adviser to help structure the benefits and contributions.
On Lexicomb, you can describe your task once and receive proposals from verified professionals in Uzbekistan. You can compare prices and timelines in the same format. Payment is made through the platform: the specialist receives the money after you accept the work.
Learn more: https://lexicomb.com
Sources
The number in square brackets in the text corresponds to the number below. The Russian texts of legal acts on lex.uz are unofficial translations; the official text is in Uzbek.
1. Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated July 15, 2019, No. 589, “On measures to organize the activities of the Technology Park of Software Products and Information Technologies,” Regulation (as amended through March 7, 2026): paragraph 2 (the applicant must be a legal entity), paragraphs 10–16 (application, deadlines, rejection, agreement), paragraph 17 (residents’ rights), paragraph 18 (obligations, contributions by the 20th, audit by July 1), paragraph 19 (register and certificate), paragraphs 21–22 (revocation of status), paragraphs 25–27 (benefits), Appendix 2 (list of activities; item 23 was added by Cabinet of Ministers Resolution No. 303 dated May 29, 2024). https://lex.uz/ru/docs/4422256
2. Resolution of the President of the Republic of Uzbekistan dated December 26, 2025, No. PP-388: paragraph 12 (benefits do not apply to payment organizations, payment system operators, marketplaces, and microfinance organizations from April 1, 2026); Appendix 7 (amendments to Cabinet of Ministers Resolution No. 303: minimum export share of 20% from April 1, 2026, and 35% from January 1, 2027; Appendix 2¹ on differentiated contributions). https://lex.uz/ru/docs/7959569
3. Tax Code of the Republic of Uzbekistan, Article 483 (residents’ exemption from taxes other than VAT from January 1, 2028, to January 1, 2040, if exports exceed 50%; dividends paid to non-resident founders are taxed at the rates applicable to residents). https://lex.uz/ru/docs/4674902
4. IT Park Uzbekistan — Requirements for obtaining Technopark resident status. https://www.it-park.uz/ru/itpark/residents/requirements
5. IT Park Uzbekistan — “New rules for IT Park Uzbekistan residents,” January 8, 2026. https://www.it-park.uz/ru/itpark/news/vvodyatsya-novye-pravila-dlya-rezidentov-it-park-uzbekistan
6. IT Park Uzbekistan — “Tax benefits for startups and foreign investors in Uzbekistan’s IT sector,” January 7, 2026. https://www.it-park.uz/ru/itpark/news/nalogovye-lgoty-dlya-startapov-i-inostrannyh-investorov-v-it-sektore-uzbekistana
7. IT Park Uzbekistan — “How to become an IT Park Uzbekistan resident?”, August 27, 2024. https://www.it-park.uz/ru/itpark/news/kak-stat-rezidentom-it-park-uzbekistan
8. IT Park Uzbekistan — “Useful Guide: What support programs does IT Park provide?”, December 21, 2023. https://www.it-park.uz/en/itpark/news/useful-guide-what-support-programs-does-it-park-provide
9. IT Park Uzbekistan — “How to register a business in Uzbekistan: a complete guide for foreign founders,” September 8, 2025. https://www.it-park.uz/en/itpark/news/how-to-register-a-business-in-uzbekistan-a-complete-guide-for-foreign-founders
10. IT Park Uzbekistan — “Member companies of IT Park will be able to open bank accounts remotely,” November 18, 2025 (the Central Bank resolution took effect on November 11, 2025; based on PP-286). https://www.it-park.uz/en/itpark/news/member-companies-of-it-park-will-be-able-to-open-bank-accounts-remotely
11. IT Park Uzbekistan — “In July, 152 companies lost IT Park Uzbekistan resident status,” July 27, 2026. https://www.it-park.uz/index.php/ru/itpark/news/v-iyule-152-kompanii-utratili-status-rezidenta-it-park-uzbekistan
12. IT Park Uzbekistan (outsource.gov.uz) — IT Visa. https://outsource.gov.uz/ru/explore-opportunities/it-visa
13. IT Park Uzbekistan — “IT Park Uzbekistan continues to strengthen Uzbekistan’s position as a global IT destination,” July 18, 2026. https://www.it-park.uz/en/itpark/news/it-park-uzbekistan-continues-to-strengthen-uzbekistan-s-position-as-a-global-it-destination
14. Decree of the President of the Republic of Uzbekistan dated July 24, 2021, No. UP-6268, Appendix 1, paragraph 1(b) (new version of paragraph 2 of Decree No. UP-5099: the Technopark operates on an extraterritorial basis, and residents may be located anywhere in the republic). https://lex.uz/docs/5525182
15. Decree of the President of the Republic of Uzbekistan dated June 30, 2017, No. UP-5099 (as amended by UP-6268 dated July 24, 2021): paragraph 5 (exemption from taxes and customs payments until January 1, 2028), paragraph 8 (personal income tax of 7.5% on salaries received before January 1, 2028). https://lex.uz/ru/docs/3249654
16. Decree of the President of the Republic of Uzbekistan dated October 14, 2024, No. UP-157, paragraph 2(c) (extension of tax and customs benefits, except for VAT, through 2028–2040 for exporters). https://lex.uz/ru/docs/7158997