New rules for residents of IT Park Uzbekistan in 2026

From April 1, 2026, IT Park Uzbekistan will stop providing tax and customs exemptions to four categories of companies. These include payment organizations, payment system operators, marketplaces that work with electronic payments, and micro-money organizations.

Residents operating in these areas need to take into account the loss of preferential treatment in advance and bring their activities in line with the requirements of the legislation.

Additional requirements are introduced for digital platforms that provide services to the self-employed and individual entrepreneurs. Such platforms must be fully integrated with the information systems of tax authorities.

Companies that create or manage such platforms cannot be residents of IT Park Uzbekistan. In case of non-compliance, the resident status will be lost.

A mandatory export minimum will be introduced from April 1, 2026. Export revenue must be at least 20 percent of the company's annual revenue.

From January 1, 2027, the export minimum increases to 35 percent.

Deductions to IT Park Uzbekistan are contingent on meeting the export requirements. Companies with annual revenues up to 5 billion soums pay 1 percent.

Companies with revenues between 5 billion and 100 billion soums pay 1 percent if exports are met and 2 percent if exports are below the minimum.

Firms with revenues above 100 billion pay 1 percent if the export minimum is met and 3 percent if it is not met.

Residents are advised to assess the impact of the new regulations on operations in advance, consider the changes in their planning, and strengthen export destinations in 2026.

Residents are encouraged to assess the impact of the new regulations on operations, incorporate the changes into their planning, and strengthen export destinations in 2026.