UZ
IT Park Resident Status
Active
Flat rate
Uzbekistan · special tax regime
Flat rate
1.0%
Duration
—
expires Jan 1, 2028
Prior non-residency
—
required before applying
Standard top income tax
12.0%
Uzbekistan, without the regime
Overview
- Regime
- IT Park Resident Status
- Country
- Uzbekistan
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2019
- Expires on
- Jan 1, 2028
Details
- Summary
- 1% turnover tax for IT Park residents, replacing CIT, PIT, VAT and social tax on qualifying IT turnover.
- Eligibility
- IT companies registered as IT Park residents in Uzbekistan
- Benefits
- 1% turnover tax on qualifying IT revenue replaces CIT, PIT, VAT and social tax. Salaries of IT Park employees are subject to 7.5% PIT instead of 12%.
- Requirements
- Must be engaged in IT activities. Must register as IT Park resident.
- Limitations
- Sunset clause: expires Jan 1, 2028. Only covers IT-related activities.
- Income types covered
- Gross turnover from IT activities
- Duration details
- Until January 1, 2028
View source IT Park Uzbekistan; PwC Uzbekistan 2026