'Enterprise Uzbekistan': English Law and Tax Breaks Through 2100 for Tech Firms
A separate legal regime based on English law, zero taxes and three-year visas is being offered to international technology companies.
Uzbekistan is offering international technology companies a separate legal regime based on the principles of English law. This is 'Enterprise Uzbekistan', an international center for digital technologies, presented during ICT Week Uzbekistan 2026 (22-25 September, Tashkent).
English law and an independent court
Within the center, a regime based on the norms of English law and the standards of leading international financial centers applies. English is the official language of the jurisdiction, and civil, commercial, corporate and employment disputes are heard by the Tashkent International Commercial Court.
Even if the Enterprise Uzbekistan administration makes a wrong decision regarding a company, it will be able to challenge that decision in an independent court.
— Farkhod Ibragimov, CEO of Enterprise Uzbekistan
Taxes and visas
Priority activities get corporate income tax exemptions, zero VAT on exports and sales within the center, and zero personal income tax on qualified foreign specialists' salaries and dividends. The incentives are guaranteed through 2100 and are not meant to become less favorable over time. Foreign specialists receive a three-year visa, renewable without leaving the country, with no separate work permit; 100% foreign ownership is allowed.
Context
The constitutional law on 'Enterprise Uzbekistan' was adopted in August 2026; detailed rules are still being developed. The center also envisages a regulatory sandbox for testing products in areas where technology outpaces regulation.
In brief
- What: 'Enterprise Uzbekistan' tech center
- Law: English law, English language, Tashkent International Commercial Court
- Tax: 0% VAT/profit exemptions, through 2100
- Visa: three-year, renewable; no separate work permit
- Ownership: 100% foreign ownership allowed
