Published: 20.10.2026
Foreign nationals who own or rent residential property in Uzbekistan and stay in the country for at least 30 days within a 12-month period may obtain a special tax status. The regime exempts foreign-source income from Uzbek taxation; the fee is set at USD 50,000 for the applicant and USD 10,000 for each participating relative.
According to the sources, the regime has been in effect since January 1, 2026 and may be granted for up to five years. Applicants need proof of lawful stay, residential property owned or rented in Uzbekistan, an account with an authorized bank or a crypto-wallet, and payment of a substantial fee; applications can be filed through public-service or electronic tax portals. The measure primarily affects wealthy foreign nationals, investors, and families planning to spend more than 30 days a year in Uzbekistan while retaining foreign-source income. It is worth examining for people whose relocation strategy depends on tax planning, but the fee makes it unsuitable or uneconomical for most movers.