Until 1 January 2028 an IT Park resident is exempt from all taxes and mandatory contributions to state funds, including social tax, and employee salaries are taxed at 7.5% personal income tax instead of 12%. In return the resident transfers monthly contributions on total income to the IT Park Directorate — 1% when the export threshold is met. From 2028 the benefits run to 2040, but without VAT and only for companies exporting more than half of their income.
Key takeaways
The 2026 base rates were left unchanged: corporate profit tax 15%, VAT 12%, personal income tax 12%, social tax 12% for non-budget employers, turnover tax 4%, and property tax for legal entities 1.5%. The rates are set by the Tax Code, and the 2026 summary was published in December 2025.
Turnover tax is paid instead of VAT and profit tax, not on top of them: it is the regime for companies whose income has not reached the threshold for the general system. From 1 June 2026 the threshold rose from 1 billion soum to 12,000 BRV — almost 5 billion soum, so far more companies now stay on turnover tax.
For an IT company the heavy part is not profit but people: social tax is charged on payroll and does not depend on whether the company earned anything. This is where the IT Park regime saves the most.
The exemption is set by clause 5 of Decree No. UP-5099 of 30.06.2017: technopark residents pay none of the taxes and mandatory contributions to state funds, including social tax, and are exempt from customs payments on equipment imported for their own needs. The term is until 1 January 2028.
| Tax | General regime, 2026 | IT Park resident and legal basis |
|---|---|---|
| Corporate profit tax | 15% | Not paid until 1 January 2028 (UP-5099, clause 5) |
| Turnover tax | 4% | Not paid until 1 January 2028 (UP-5099, clause 5) |
| VAT | 12% | Exempt only until 1 January 2028; the exemption was left out of the extension (UP-157, clause 2c) |
| Social tax | 12% | Not paid until 1 January 2028 (UP-5099, clause 5) |
| Personal income tax on salaries | 12% | Fixed rate of 7.5% until 1 January 2028 (UP-5099, clause 8) |
| Property tax for legal entities | 1.5% | Not paid until 1 January 2028 (UP-5099, clause 5) |
| Dividends to a non-resident founder | 10% | 5% if exports exceed half of total income (UP-157, clause 2b) |
| Contributions to the IT Park Directorate | None | 1% of total income every month (Resolution No. 589, clause 18) |
Contributions are not a tax, but paying them is mandatory, and unlike profit tax they are charged on income rather than on results. A resident transfers them monthly, no later than the 20th of the month following the reporting one, to the Directorate's deposit account.
From 1 April 2026 the rate is no longer the same for everyone. Under Presidential Resolution No. PP-388 of 26.12.2025 it depends on the export share and on the size of income: with an export share of 20% or more it stays at 1%, it rises to 2% if the threshold is missed, and to 3% for residents with total income of 100 billion soum and above. From 1 January 2027 the minimum export share grows from 20% to 35%.
Mistake Counting the saving from zero rates alone. A company with income but no profit would pay almost no profit tax in the general regime, yet a resident still pays its contributions — they are tied to total income.
The benefits run to 1 January 2040, but not in full and not for everyone. The extension is set by clause 2c of Decree No. UP-157 of 14.10.2024 and written into law by Law No. ZRU-1014 of 24.12.2024.
| Period | What applies | Condition and legal basis |
|---|---|---|
| Until 1 January 2028 | Exemption from all taxes and mandatory contributions to state funds, including social tax; reduced income tax on salaries | An active resident status (UP-5099, clauses 5 and 8) |
| From 1 January 2028 to 1 January 2040 | Tax and customs benefits are extended — except VAT | Exports in permitted activities exceed half of total income for the calendar year; for IT education, more than half of graduates are employed by exporting IT Park residents (ZRU-1014) |
| From 1 February 2025 to 1 January 2040 | Reduced tax rate on dividends paid to non-resident founders | Exports exceed half of total income (UP-157, clause 2b) |
Two practical conclusions follow. First, plan for two different regimes — before and after 2028 — not for "zero taxes until 2040". Second, after 2028 VAT has to be handled like any other company, and for a business selling inside Uzbekistan that is the most visible line.
The condition for the extension is exports above half of total income for the calendar year. A company working only on the domestic market loses the right to the extended benefits by 2028, even if it keeps the resident status.
Separately, from 1 April 2026 payment organisations, payment system operators, marketplaces and microfinance organisations stopped applying tax and customs benefits — that is PP-388 too. For a fintech project counting on the IT Park regime this changes the whole economics.
The figures below are illustrative and show the structure of the saving rather than predict your result. Take an exporting IT company: annual income $500,000, payroll $180,000, pre-tax profit $150,000, with income above the threshold for the general regime. VAT is left out: it depends on the place of supply and on the purchase structure and is calculated separately.
| Annual payment | General regime | IT Park resident |
|---|---|---|
| Social tax on payroll | $21,600 | 0 |
| Corporate profit tax | $22,500 | 0 |
| Contributions to the IT Park Directorate | None | $5,000 |
| Total mandatory payments by the company | $44,100 | $5,000 |
| Income tax withheld from salaries | $21,600 | $13,500 |
The difference in the company's own payments is $39,100 a year, and that money stays in the business. With the same payroll, employees take home $8,100 a year more: the reduced income tax is withheld from their pay, not from the employer's pocket.
A second scenario is a smaller company that has not reached the threshold for the general regime and pays turnover tax. Say annual income is $300,000 and payroll is $120,000. In the general regime that is $12,000 of turnover tax and $14,400 of social tax, $26,400 in total. A resident is left only with the contribution to the Directorate — $3,000. The gap is smaller than in the first example, but still visible.
Recalculate the example with your own figures by changing two variables: payroll and total income. The bigger the team relative to profit, the more the zero social tax works; the higher the income at a thin margin, the more the Directorate's contributions weigh, because they do not depend on profit at all.
One more line rarely shows up in these calculations: until 1 January 2028 a resident is exempt from customs payments on equipment, components and software imported for its own needs. For a team that buys hardware in batches this is a one-off but noticeable saving.
Benefits on taxes and mandatory contributions apply from the first day of the month following the month the company is entered into the Unified Register of residents — clause 26 of the Regulation approved by Cabinet of Ministers Resolution No. 589 of 15.07.2019. Before that date the company pays taxes in the general regime.
Benefits are lost together with the status: for failing to submit reports and the audit report, for non-payment of contributions, for activity outside the approved list. The application procedure, reporting deadlines and grounds for withdrawal are covered separately in the article on obtaining IT Park resident status.
Important A resident bank tariff and the tax regime are different things. Tax benefits work from the date set by the Regulation, whether or not you moved the account onto a special tariff.
The gain grows with the share of payroll in costs and with the share of exports. Working against the regime are a thin margin on a large turnover and a purely domestic market.
Syntra Systems is an IT company from Tashkent and an IT Park resident, so we ran all these calculations for ourselves first. We do not sell tax advice: rates and regimes are a question for an accountant and a tax adviser, and the figures in this article carry links so that they can be checked.
Our work starts where the tax saving turns into money you can manage: leads and clients in one system, systems connected to each other, reporting data in one place, servers and support. From the technical support page, the closest services are support of working systems from $700 per month and project development from $1,500 per month.
If you are still comparing jurisdictions, start with the wider picture: what makes Uzbekistan attractive for IT business and where its limits are. And if the decision is made — where opening a company begins.
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Until 1 January 2028, that's correct: clause 5 of Decree No. UP-5099 exempts residents from all taxes and mandatory contributions to state funds, including social tax. From 2028 to 2040 the exemption continues only if exports exceed half of total income for the calendar year.
Until 1 January 2028 it does not: the exemption is part of the general package. But VAT was not included in the extension from 2028 to 2040 — Decree No. UP-157 explicitly leaves it out of the extended benefits. The claim of zero VAT until 2040 is wrong.
Exports in permitted activities must exceed half of total income for the calendar year. Companies providing IT education have an alternative condition: more than half of their graduates over eighteen are employed by exporting companies that are IT Park residents.
Contributions to the IT Park Directorate, monthly and no later than the 20th of the month following the reporting one. The base rate is 1% of total income; from 1 April 2026 it rises to 2% if the minimum export share is missed, and to 3% for income of 100 billion soum and above.
From the first day of the month following the month the company is entered into the Unified Register of residents. That is clause 26 of the Regulation approved by Cabinet of Ministers Resolution No. 589. Until then the company pays taxes in the general regime, even if the decision has been made.
5% — from 1 February 2025 to 1 January 2040, provided the company's exports for the calendar year exceed half of its total income (clause 2b of Decree No. UP-157). Without meeting that condition, the general Tax Code rate applies.
No. The regime is tied to the status: only a company entered into the Unified Register of IT Park residents applies the benefits. Registering an IT company gives no special rates by itself, and neither does renting an office in the technopark.
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