IT Park resident taxes in Uzbekistan

An IT Park resident (Technology Park of Software Products and Information Technologies) is exempt from all taxes and social tax until 1 January 2028 — but not from everything: employees’ wages carry 7.5% personal income tax, other income is taxed under the general rules, and from 2028 the benefits continue, except VAT, only for exporters.

Author: Centa AI editorial team
Reviewed by: not yet reviewed by an external specialist
Last updated: Oct 30, 2026

Who can be a resident

The list is an annex to the Regulation: 30 activity types, including developing and selling software, implementation and support, data processing, automated management systems, exporting information services over the internet, multimedia and design, IT education, R&D, and business-process and knowledge-process outsourcing (KPO) for non-residents.

Which taxes a resident does not pay

What a resident still pays

From which month and until when

Example: payroll taxes

Example calculation

Monthly payroll — 100,000,000 UZS	Ordinary company	IT Park resident (2026)
Personal income tax (withheld from wages)	12,000,000 (12%)	7,500,000 (7.5%)
Social tax (paid by the employer)	12,000,000 (12%)	0
Total	24,000,000	7,500,000

On revenue from permitted activities a resident pays no VAT, profit tax or turnover tax in 2026; an ordinary company calculates them under its regime.

How the status can be lost

How Centa AI handles it

Frequently asked questions

Do IT Park residents pay VAT?

Not until 1 January 2028: PF-5099 exempts residents from all types of taxes (point 5). From 2028 the PF-157 extension of the benefits does not cover VAT.

Do a resident’s employees pay personal income tax?

Yes, at a fixed 7.5% instead of 12% on wages received until 1 January 2028 (PF-5099, point 8).

Is a resident exempt from social tax?

Yes, until 1 January 2028 — social tax is named explicitly in point 5 of PF-5099.

From which month do the benefits apply?

From the 1st of the month after the month of entry in the Unified Register of residents (Regulation, point 26).

Is all of a resident’s income exempt?

No. Sales, royalty, joint-activity income and positive exchange differences from activities on the list are exempt; other income, such as interest, is taxed under the general rules (Regulation, point 27; Tax Code Art. 297).

What happens after 2028?

The benefits, except VAT, continue until 1 January 2040 only for residents whose exports exceed 50% of total income, or IT-education providers meeting the graduate criterion (PF-157, point 2).

Sources

This material is for reference and is not tax or legal advice. Rules are quoted from the Tax Code text on LexUZ; check how they apply to your company.