The government of Uzbekistan has approved a regulation on the procedure for granting a special tax regime to foreign nationals. This regime exempts from personal income tax in Uzbekistan the income of foreigners earned abroad.

To obtain the special tax regime, a foreign national submits an application through the Unified Portal (my.gov.uz), the Electronic Tax Services Portal, or State Service Centers. The application must include a copy of the foreign passport and a document confirming the period of stay in Uzbekistan (visa or other documents).

The Tax Committee establishes a commission to review the application and sends a notification to the foreign national within 1 business day. Upon receiving a positive decision, the foreigner opens a bank account or crypto wallet and pays a special fee of 50,000 US dollars.

The special tax regime is granted to foreign nationals who meet the established requirements and their adult close relatives for the tax period specified in the application, but not exceeding 5 years. The regime exempts from personal income tax the income of foreigners received outside Uzbekistan.

Source: kun.uz