IT Park Uzbekistan tax benefits in 2026

Short answer. Until 1 January 2028, IT Park residents pay no taxes or mandatory contributions at all: no corporate income tax, VAT, social tax, property or land tax. Their employees' salaries are taxed at 7.5% instead of 12%. Equipment that isn't made in Uzbekistan comes in free of customs payments, although customs fees still apply. Between 1 January 2028 and 1 January 2040, tax and customs benefits other than the VAT exemption stay only with companies whose exports exceed 50% of revenue. In exchange, a resident pays the Directorate 1–3% of total revenue every month; since 1 April 2026 the rate depends on revenue and export share, and payment organisations, marketplaces and microfinance companies no longer get the benefits at all.

Facts checked against Uzbek legislation and official IT Park materials on 21 October 2026. This is an overview, not tax advice.

Only a company with IT Park resident status, which in turn means a legal entity registered in Uzbekistan with an activity from the permitted list. How to get there is in "How to become an IT Park Uzbekistan resident in 2026".

Three rules decide when and to what the benefits apply. [2] Tax benefits start on the first day of the month after the company enters the Unified Register of Residents. They cover income from permitted activities; anything else is taxed normally. And if the company loses its status, taxes are charged again from the first day of the next month, and customs payments from the day status is withdrawn.

Since 1 April 2026, tax and customs benefits don't apply to residents operating as payment organisations, payment system operators, marketplaces (electronic payment systems) or microfinance organisations. [5] [7]

1. Corporate income tax

● General rate — 15% [6].

● Until 1 January 2028 — IT Park residents are exempt [1].

● From 2028 to 2040 — exempt if exports exceed 50% [4].

2. VAT

● General rate — 12% [6].

● Until 1 January 2028 — IT Park residents are exempt [1].

● From 2028 to 2040 — VAT is paid at the general rate [4].

3. Social tax

● General rate — 12% [6].

● Until 1 January 2028 — IT Park residents are exempt [1].

● From 2028 to 2040 — exempt if exports exceed 50% [4].

4. Property, land and other taxes

● General rates — determined by the Tax Code.

● Until 1 January 2028 — IT Park residents are exempt [1].

● From 2028 to 2040 — exempt if exports exceed 50% [4].

5. Employees' personal income tax

● General rate — 12% [6].

● Until 1 January 2028 — 7.5% [1].

● From 2028 to 2040 — not stated in the legislation.

6. Dividends to foreign founders

● General rate — 10% [6].

● Until 1 January 2028 — 5% if exports exceed 50% (from 1 February 2025), otherwise 10% [4].

● From 2028 to 2040 — 5% until 1 January 2040 [4].

7. Customs payments on equipment

● General regime — standard customs payments apply.

● Until 1 January 2028 — exempt, excluding customs fees [1].

● From 2028 to 2040 — exempt, excluding customs fees [4].

The dividend rates ignore double tax treaties, and a treaty with your country may set a different rate.

Uzbekistan's general corporate income tax rate is 15%. [6] Residents don't pay it until 1 January 2028, because Decree No. UP-5099 exempts them from all taxes. [1]

An IT company doesn't get this automatically. It needs resident status and a permitted activity, and it has to keep up with its obligations: monthly contributions, reporting and the annual audit. Breaking them costs the company its status, and the benefits go with it. [2]

Residents are exempt from VAT until 1 January 2028 as well. [1] The exemption extends to IT services bought from non-residents of Uzbekistan, such as foreign cloud providers or overseas development contractors. [3]

For exporters this benefit is smaller than it looks: exported services are zero-rated for VAT even without resident status, provided the Tax Code conditions are met. [6] The VAT exemption saves most for companies that sell inside Uzbekistan or buy IT services from abroad.

From 1 January 2028 every resident pays VAT under the general rules, because the extension to 2040 doesn't cover it. [4] [6]

Salaries paid under employment contracts with a resident are taxed at a flat 7.5%, against the general 12%, and they aren't added to the employee's total annual income for tax purposes. [1] [6]

Decree UP-5099 sets this rate for salaries received before 1 January 2028. [1] Decree UP-157 extends the UP-5099 benefits to 2040 for exporters but doesn't mention the 7.5% rate specifically. [4] If your financial model runs past 2027, ask a tax adviser how this will be applied.

The 7.5% is the employee's tax, withheld by the employer. It still helps the company: the same take-home pay costs less, or the same payroll budget lets you offer a specialist more.

The general social tax rate is 12% of payroll. [6] Residents are exempt until 1 January 2028. From 2028 to 2040 the exemption stays with residents exporting more than 50% of revenue, since all tax benefits except VAT were extended for them. [1] [4]

For a 30-person team with an annual payroll of UZS 6 billion, that's UZS 720 million a year.

Decree UP-5099 exempts residents from "all types of taxes and mandatory contributions to state trust funds". [1] That's why a resident pays no property or land tax until 2028; after that, like everything except VAT, these exemptions remain only for exporters. [4]

Income from activities outside the list is taxed normally. [2] If you run several lines of business, separate them in your books from day one.

A resident pays no customs payments, though customs fees still apply, on equipment, components, parts, technical documentation and software imported for its own use, provided they aren't made in Uzbekistan and appear on the approved lists. [1] The benefit kicks in once the Centre for Comprehensive Expertise of Projects and Import Contracts approves the list of goods. [2]

There's a catch. For three years after customs clearance the equipment may be used only for the resident's own needs, and if a tax audit finds otherwise, the case goes to customs and the benefit has to be repaid. [2]

A foreign company normally pays 10% tax on dividends from Uzbekistan. [6] From 1 February 2025 to 1 January 2040, non-resident founders of IT Park residents whose exports exceed 50% of revenue pay the resident rate of 5% instead. [4] [6]

Within its export earnings, a resident may also pay dividends and salaries to foreign founders and specialists in foreign currency to international cards. [2]

From 1 February 2025 to 1 January 2030, a foreign company pays no Uzbek corporate income tax on IT services, royalties included, that it provides to an IT Park resident whose annual service exports exceed USD 10 million. The contractor's country must have no double tax treaty with Uzbekistan. [4] [6]

Presidential Resolution No. PP-388 of 26 December 2025 changed two rules. [5] [7]

Financial services lost the benefits. Payment organisations, payment system operators, marketplaces (electronic payment systems) and microfinance organisations no longer use residents' tax and customs benefits.

The Directorate contribution now depends on exports. A resident pays a percentage of total revenue every month, by the 20th of the following month. [2] The minimum export share is 20% of annual revenue, 35% from 1 January 2027, and missing it raises the rate: [5]

Contributions to the IT Park Directorate

1. Annual revenue up to UZS 5 billion:

● Export minimum met — 1%.

● Export minimum not met — 1%.

2. Annual revenue UZS 5–100 billion:

● Export minimum met — 1%.

● Export minimum not met — 2%.

3. Annual revenue over UZS 100 billion:

● Export minimum met — 1%.

● Export minimum not met — 3%. Startups admitted through the Digital Startups programme pay a flat 1%. Exports above USD 10 million over 12 months cut the contribution by 25%, and above USD 20 million by up to 50%. [2]

From 1 January 2028 to 1 January 2040, tax and customs benefits other than VAT remain for two groups of residents. [4] [6] The first is companies whose exports from permitted activities exceed 50% of total annual revenue. The second is IT schools where more than half of the graduates over 18 found jobs that year at resident companies that export.

Everyone else goes back to the general regime in 2028. If you mainly sell inside Uzbekistan, model the years after 2027 without benefits.

Compare two scenarios: the general regime and resident status. On the resident side, include the Directorate contribution, the mandatory annual audit and the time reporting takes. Smaller companies without the status may pay turnover tax instead of corporate income tax and VAT, which narrows the gap.

Take an IT company selling software to clients in Kazakhstan and Germany. Revenue is UZS 4 billion a year, pre-tax profit UZS 1.2 billion, payroll UZS 2 billion, and 80% of revenue comes from exports.

Tax comparison: General regime vs. IT Park resident

1. Corporate income tax (15%):

● General regime — UZS 180m.

● IT Park resident — 0.

2. Social tax (12%):

● General regime — UZS 240m.

● IT Park resident — 0.

3. Directorate contribution (1% of revenue):

● General regime — 0.

● IT Park resident — UZS 40m.

4. Total:

● General regime — UZS 420m.

● IT Park resident — UZS 40m. That's about UZS 380 million saved per year, before VAT on domestic sales, audit costs and the gap in employees' income tax (12% against 7.5%). It's a simplified calculation, not a tax model.

Now take a company selling software only inside Uzbekistan. Residency pays off until 2028, but after that the benefits disappear while the obligations stay. That company should decide early whether it plans to export.

• Is your activity on the list, and is it clearly not a payment service, marketplace or microfinance business?
• What share of revenue will be exports? It sets your contribution now and your benefits after 2028.
• Does your plan stop at 2027 or go further?
• Do you have income from activities outside the list? It's taxed normally.
• Is there a double tax treaty with your founder's country, and what will the audit and bookkeeping cost?

Uzbekistan adjusts the rules for residents almost every year. Check the current versions on lex.uz and the announcements on it-park.uz before you rely on any figure.

Build the tax model with an accountant or tax adviser who already works with IT Park companies. On Lexicomb you describe the task once and get offers from verified specialists in Uzbekistan. You compare price and timing in one format and pay through the platform, and the specialist gets paid after you accept the work.

Learn more: https://lexicomb.com

Sources

Numbers in square brackets refer to the list below. Most Uzbek legislation is published on lex.uz in Uzbek and Russian; the Russian texts are unofficial translations.

1. Presidential Decree No. UP-5099 of 30.06.2017 "On measures to radically improve conditions for the development of the IT industry" (as amended by UP-6268 of 24.07.2021): para. 5 (exemption until 01.01.2028 from all taxes, contributions to state trust funds, social tax and customs payments other than fees), para. 8 (7.5% personal income tax on salaries received before 01.01.2028). In Russian: https://lex.uz/ru/docs/3249654
2. Cabinet of Ministers Resolution No. 589 of 15.07.2019, Technopark Regulation: para. 17 (foreign currency payments), para. 18 (contribution by the 20th; 1% for Digital Startups), para. 25 (benefits; 25–50% contribution reduction), para. 26 (when benefits start), para. 27 (income outside the list), para. 29 (end of benefits), para. 30 (three-year rule for imported goods). In Russian: https://lex.uz/ru/docs/4422256; English translation: https://lex.uz/en/docs/6957374
3. Presidential Resolution No. PP-357 of 22.08.2022 "On measures to raise the ICT sector to a new level in 2022–2023", para. 14 (VAT benefit on IT services bought from non-residents). In Russian: https://lex.uz/ru/docs/6166541
4. Presidential Decree No. UP-157 of 14.10.2024 "On additional measures to support companies exporting in the field of digitalisation", para. 2(a)–(c) (foreign contractors exempt 2025–2030; 5% on dividends until 2040; tax and customs benefits other than VAT extended for 2028–2040). In Russian: https://lex.uz/ru/docs/7158997
5. Presidential Resolution No. PP-388 of 26.12.2025: para. 12 (no benefits for payment organisations, payment system operators, marketplaces and microfinance organisations from 01.04.2026); annex 7 (amendments to Resolution No. 303 of 29.05.2024: export minimum of 20% and 35%, differentiated contributions in annex 2¹). In Uzbek: https://lex.uz/ru/docs/7959569
6. Tax Code of the Republic of Uzbekistan: art. 258 (VAT 12%, zero rate under chapter 36), art. 260 (exports), art. 337 (corporate income tax 15%, dividends 5%), art. 353 (dividends paid to non-residents 10%), art. 381 (personal income tax 12%, dividends 5%), art. 405 (social tax 12%), art. 483 (resident benefits for 2025–2040). In Uzbek and Russian: https://lex.uz/ru/docs/4674902
7. IT Park Uzbekistan, "New rules are being introduced for IT Park Uzbekistan members", 08.01.2026. https://www.it-park.uz/en/itpark/news/new-rules-are-being-introduced-for-it-park-uzbekistan-members