Uzbekistan · Tax regime
Special Tax Regime for Foreign Citizens (Presidential Decree No. UP-180)
Effective 1 January 2026 under Presidential Decree No. UP-180 dated 4 October 2025. This is live now. The decree number, date and terms are corroborated across Orbitax, Bloomberg Tax and multiple Tashkent law firms. It is not confirmed against the lex.uz primary text, and there is no evidence yet on practical uptake, implementing regulations, or how treaty partners will treat the resulting residency certificates.
Thirty days a year and a one-off USD 50,000 buy you deemed tax residency here, with a full exemption on foreign-source income. The jurisdiction does not exchange under CRS. That combination makes it the most aggressive offer in the region by a wide margin. It is also the least tested. If it works as written, it is remarkable. The honest position is that nobody yet knows whether it works as written.
Qualifying routes
This is a one-off fee, plus USD 10,000 per close relative.
The facts
- Minimum
- $50k
- Total landed cost
- USD 50,000 one-off, plus USD 10,000 per close relative, plus the cost of accommodation, owned or rented, and professional fees.
- Route type
- Tax regime, not a visa
- Timeline
- 1–3 months (Registration is valid for up to 5 years.)
- Physical presence
- At least 30 consecutive days in any 12-month period. The decree language specifies consecutive, not aggregate.
- Family
- Close relatives are eligible at USD 10,000 each
- Permanent residency
- Not applicable. This is a tax status, not a residency path.
- Citizenship
- Not applicable. Uzbek citizenship is actually an anti-goal here, see watchOuts.
- Language test
- Not applicable
- Dual citizenship
- Not permitted. You would have to renounce.
- Requirements
- USD 50,000 special fee (plus USD 10,000 per close relative)an account at an authorised Uzbek commercial bank, or a wallet on the official Uzbek crypto exchangeat least 30 consecutive days of presence in any 12-month periodowned or rented accommodation
- IT IS UNTESTED, AND ITS VALUE DEPENDS ENTIRELY ON FOREIGN TAX AUTHORITIES HONOURING THE CERTIFICATE. A residency certificate is only as good as the counterparty tax authority's willingness to respect it. A thirty-day-presence certificate purchased for a fee is exactly the fact pattern a treaty partner will challenge under the tie-breaker rule. Do not build a plan on this alone.
- WE COULD NOT VERIFY THE PRIMARY TEXT. The sourcing is secondary. It is reputable and consistent, but still secondary. Before any client commits USD 50,000, the lex.uz text and the implementing regulations need to be read directly.
- THE NON-CRS STATUS IS TEMPORARY BY NATURE. Non-CRS jurisdictions are a shrinking group, and Uzbekistan will face pressure to join them. Do not sell opacity as a durable feature. Worth noting too: the decree's option to hold a wallet on the official Uzbek crypto exchange instead of a bank account will attract exactly the kind of scrutiny that ends non-CRS status.
- THE 30 DAYS MUST BE CONSECUTIVE, per the decree language. Not 30 aggregate days spread across the year.
- Dual citizenship is prohibited, and taking on a foreign citizenship voluntarily causes loss of Uzbek citizenship. Combined with a passport ranked around 84th, this makes Uzbekistan a tax-residency-only play. Nobody should want the citizenship itself.
- CFC rules, exit tax and inheritance tax could not be identified either way.