How to Register a Company in Uzbekistan as a Foreigner in 2026: Documents, Steps, Costs and Taxes

In short. A foreign individual or company can set up an LLC in Uzbekistan without a local partner and own all of it. One founder is enough, and the limit is 50 members. Registration takes no more than 30 minutes and the state fee is 1 BRV (440,000 soums from 1 September 2026), or 396,000 soums if you file online yourself. The founding documents go in Uzbek, and a foreign founder signs the online application with their own digital signature, so you'll need a PINFL and a digital signature before you start. Most of the time goes into preparing documents and opening a bank account, not into registration itself.

We checked the facts against Uzbek legislation and official government services on 3 November 2026. This is an overview, not legal advice.

A new Law on Limited Liability Companies (No. ZRU-1137) has applied since 22 July 2026. [1] It sets who can be a member, which founding documents you need and how long you have to pay in the charter capital.

Since 1 January 2026, you can order a bundle of related services at registration under the "Start a business in 15 minutes" principle. [11]

On 1 June 2026, the income cap for turnover tax rose to 12,000 BRV, and businesses in retail, catering and services got an optional 6% VAT regime. [10]

LLC (MChJ in Uzbek). This is what most foreigners pick for trading, services, manufacturing and IT. A foreign individual or company can be a founder, including the only one, and an LLC can't have more than 50 members. [1]

Joint-stock company. It suits projects that need a share-based capital structure, but it comes with more corporate procedures.

Representative office of a foreign company. It isn't a legal entity. It can represent the parent company, negotiate and study the market, but it isn't meant for ordinary commercial activity.

If you plan to run the business yourself, an LLC is usually the right fit, and you don't need a local partner for it.

Do you have to register as an "enterprise with foreign investment"?

No. An LLC with a foreign member and an enterprise with foreign investment (EFI) aren't the same thing. EFI is a special status: foreign investment must make up at least 15% of the charter fund, [5] and the charter fund itself must be at least 400 million soums. [6] New EFIs in the Republic of Karakalpakstan and Khorezm region need at least 200 million soums. [6]

If you don't need that status, the threshold doesn't apply. An ordinary LLC has no general minimum capital; only licensing rules for certain activities can set one. [1] Decide on the status before you file.

With one founder, the charter is enough. With two or more, you need a charter and a founders' agreement. [1] Both are filed in Uzbek. [2]

A foreign individual will need:

• a passport;
• a PINFL and a digital signature;
• the charter in Uzbek, plus a founders' agreement if there are several founders;
• a decision to set up the LLC and appoint a director;
• a power of attorney if someone files on your behalf.

A foreign company also has to show that it exists and that the signatory can act for it. That usually means an extract from the commercial register of its home country, a decision by its governing body to set up the LLC in Uzbekistan and a document confirming the representative's authority.

The single-member restriction. An LLC can't have as its only member another company that itself has only one member, unless that member is a joint-stock company with one shareholder. [1] If your foreign company has a single owner, check the structure before you register.

Apostille and legalisation. Uzbekistan has been a party to the Hague Apostille Convention since 15 April 2012. [13] Documents from member countries need an apostille; documents from other countries need consular legalisation. Official documents from countries of the 1993 Minsk Convention, which include Kazakhstan, Kyrgyzstan, Azerbaijan and other CIS states, are accepted without either. [14] Anything in a foreign language has to be translated into Uzbek.

We cover the full document list and what the charter must say in a separate article, "Which documents you need to register an LLC in Uzbekistan in 2026".

A PINFL (JShShIR in Uzbek) is the personal ID number that Uzbek government systems use to identify you. You can get one at a Public Services Centre or through an Uzbek embassy or consulate abroad. It's free for foreigners and usually takes 2 to 4 working days. [7] The procedure is described on the Unified Portal of public services. [8]

Once you have a PINFL, you can get a digital signature. You can't skip it: when an LLC has foreign founders, each of them signs the online application with their own signature. [2] So filing through a representative doesn't always spare a foreign founder from getting one. If online registration isn't possible, you can file in person at a Public Services Centre.

1. Pick a name. The system checks that it's available and holds it for you for 60 calendar days. [2]
2. Find a registered address. It can be premises the company owns or uses lawfully, for example under a lease.
3. Prepare the documents: the charter in Uzbek (plus the founders' agreement if there's more than one founder), the decision to set up the LLC and appoint a director, and foreign documents with an apostille or legalisation where needed.
4. File the application online through the Unified Portal of interactive public services [9] or the Birdarcha system, or in person at a Public Services Centre. If there are several founders, each confirms they agree to become a member. [2]
5. Pay the state fee. It's 1 BRV, [3] and BRV has been 440,000 soums since 1 September 2026. [4] If you file through the Unified Portal yourself, you pay 90%, which is 396,000 soums. [3]
6. Get the certificate. Registration happens in real time and takes no more than 30 minutes. [2] You get an electronic certificate, the company goes into the state register and receives a taxpayer number (STIR).

At registration you can also order the "15 minutes" bundle: a bank account, a lease agreement, licence and permit applications, an online cash register and the appointment of a director. Each service is optional. [11] Fifteen minutes is the target for the government services, so a bank check or a sector permit can still take longer.

After registration the company needs a bank account in soums, and in foreign currency if you need one. You don't have to bring originals or copies of the certificate and founding documents. [2] The bank checks the ownership structure, the business and the source of funds, so it may ask for the director's passport and PINFL, the foreign founders' documents and details of the beneficial owners. Because of that check, opening an account often takes longer than registration.

Can you open an account without visiting Uzbekistan? A bank can open an account remotely at registration, but only when the founders are Uzbek residents. [2] Foreign founders usually have to visit the bank. IT Park member companies are the exception: since 11 November 2025 their foreign founders and staff can open accounts remotely. [12] For an ordinary LLC, ask your bank about remote opening before you count on it.

General regime. Corporate profit tax is 15% and VAT is 12%. Employers withhold 12% personal income tax from salaries and pay 12% social tax on top. [7] Property tax for companies is 1.5%. [15] Some industries and categories of taxpayers have their own rates and incentives.

Turnover tax. The base rate is 4%. [15] Since 1 June 2026 a company can stay on this regime until its income passes 12,000 BRV, which is 5.28 billion soums at the current BRV of 440,000 soums; the old cap was 1 billion soums. [10] Income isn't the only test, though, and some activities have special rules.

Optional 6% VAT. From 1 June 2026 until 1 January 2030, companies whose main business is retail, catering or services can choose a special regime: 6% VAT on all sales and 0% profit tax, with no credit for input VAT. Large taxpayers and companies that are 50% or more state-owned can't use it. [10] Compare the tax burden with the general regime before you switch.

Dividends to a foreign founder. Withholding tax is 10%, and a double tax treaty between Uzbekistan and the recipient's country can lower it. [7] Once taxes are paid, you can send the profit abroad: the law guarantees investors free transfer of funds in foreign currency. [5]

Since 2026 the tax authorities calculate some taxes automatically, turnover tax among them. [7] The company still has to check those figures and remains responsible for its reporting.

Yes, but owning a company and working in it are treated differently. You don't need a work permit just to own a stake. If you work as the director in Uzbekistan yourself, you'll usually need a confirmation of your right to work. You apply on the Unified Portal; it takes up to 15 working days and the online fee is 396,000 soums (0.9 BRV). [9] IT Park members can hire foreigners without this confirmation. [17]

If you don't plan to work in Uzbekistan, you can appoint a director who already has the right to work there.

Pay in the charter capital. Each member pays their contribution within the term set in the founding documents, and no later than one year after registration. A contribution can be money, property, securities or property rights, and a non-cash contribution worth more than 10,000 BRV needs an independent valuation. [1]

Hire staff properly. Employment contracts are registered in the national labour system. If you hire foreigners, check whether they need a work confirmation.

Set up accounting. Bookkeeping, electronic invoices and tax reporting start from the first month.

Check whether you need a licence. An LLC may do any lawful business, even if its charter doesn't list it. [1] Some activities, such as financial, medical, educational and pharmaceutical services, need a licence, permit or notification. You can check the requirements on license.gov.uz. [16]

• PINFL: usually 2 to 4 working days, free. [7]
• Digital signature: timing depends on how you get it; the issuing centre sets the price.
• Translation, apostille or legalisation: depends on the country and the translator.
• LLC registration: up to 30 minutes, [2] state fee of 440,000 soums, or 396,000 soums if you file online yourself. [3]
• Bank account: depends on the bank's check; fees are set by the bank.
• Charter capital: pay within a year. [1] It's a contribution to the company's assets, not a payment to the state.
• Licences and permits: terms and fees depend on the activity.

There's no single all-in price. It depends on where the founder comes from, which documents you need, what the bank asks for and whether you need a licence. When the founder is a foreign company, its corporate papers, powers of attorney and the bank check usually take the most time.

A foreign founder usually needs a lawyer for the charter, translations, powers of attorney and the filing, and an accountant from the first month.

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Sources

The number in square brackets in the text matches the number below. Russian texts of acts on lex.uz are unofficial translations; the official text is in Uzbek.

1. Law of the Republic of Uzbekistan No. ZRU-1137 of 21.04.2026 "On Limited Liability Companies", in force from 22.07.2026: arts. 3, 8, 12, 15. https://lex.uz/ru/docs/8152146

2. Cabinet of Ministers Resolution No. 66 of 09.02.2017, Regulation on state registration of business entities: paras. 11–13, 16, chapter on bank accounts, Appendix 3. https://lex.uz/ru/docs/3111342

3. Law No. ZRU-600 of 06.01.2020 "On State Duty": art. 22¹ (90% when filing yourself through the Unified Portal), Appendix, para. 7 (registration of legal entities: 1 BRV). https://lex.uz/ru/docs/4680955

4. Presidential Decree No. UP-115 of 23.06.2026 (BRV of 440,000 soums from 01.09.2026). https://lex.uz/ru/docs/8283680

5. Law No. ZRU-598 of 25.12.2019 "On Investments and Investment Activity": art. 3 (enterprise with foreign investment, at least 15%), art. 17 (transfer of funds). https://lex.uz/ru/docs/4664144

6. Presidential Decree No. UP-5495 of 01.08.2018: para. 6 (EFI charter fund of 400 million soums, 15% share), para. 6¹ (Karakalpakstan and Khorezm: 200 million soums). https://lex.uz/ru/docs/3845276

7. Uzbekistan Investment Promotion Agency, investor FAQ. https://invest.gov.uz/ru/guide/faq

8. Unified Portal of public services: PINFL for foreign citizens. https://my.gov.uz/ru/page/pini-foreign-persons

9. Unified Portal of public services: business registration (https://my.gov.uz/ru/service/57) and confirmation of the right to work (https://my.gov.uz/ru/service/270).

10. Presidential Decree No. UP-100 of 26.05.2026: section II, paras. 2, 5, 6 (12,000 BRV cap, 6% VAT). https://lex.uz/docs/8237115

11. Presidential Decree No. UP-214 of 14.11.2025 on further simplifying business, licensing and permit procedures. https://lex.uz/docs/7840563

12. IT Park Uzbekistan, "Member companies of IT Park will be able to open bank accounts remotely", 18.11.2025. https://www.it-park.uz/en/itpark/news/member-companies-of-it-park-will-be-able-to-open-bank-accounts-remotely

13. HCCH, Apostille Convention status table: Uzbekistan, in force from 15.04.2012. https://www.hcch.net/en/instruments/conventions/status-table/?cid=41

14. Convention on Legal Assistance and Legal Relations in Civil, Family and Criminal Matters (Minsk, 22.01.1993), art. 13. https://lex.uz/ru/docs/2741652

15. Tax Code of the Republic of Uzbekistan: art. 415 (property tax), art. 467 (turnover tax). https://lex.uz/ru/docs/4674893

16. Electronic licensing system. https://license.gov.uz/

17. Cabinet of Ministers Resolution No. 589 of 15.07.2019, Regulation on the Technopark: para. 17 (hiring foreigners). https://lex.uz/ru/docs/4422256