Business in Uzbekistan for Belarus Citizens: 2026 Guide

Ivan Karataev

Managing Partner, BizReg

MBA, ACCA, CPA · ex-KPMG, ex-CFO of NYSE-listed companies · 20+ years in US & Uzbek business

Last updated 2026-06-15 · 13 min read

✓ Facts verified against primary sources (lex.uz, soliq.uz)

Last updated 2026-06-15 · 13 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

A Belarus citizen can start a business in Uzbekistan visa-free: it is enough to fly in, register an LLC or a foreign enterprise with 100% foreign ownership and open an account at an Uzbek bank. For a Belarus citizen, Uzbekistan is a rare combination of four convenient factors at once: visa-free entry, an active double taxation treaty, a strong IT Park preferential regime, and a direct gateway to the fast-growing Central Asian market. Unlike relocation from far abroad, a Belarusian does not need to spend weeks on a visa: you can fly in, prepare the documents and get on with opening an account. This material is not a generic "how to open a company" manual — it is an analysis of the specifically Belarusian situation: what to use to your advantage and where not to act "by analogy with Belarus".

Why Uzbekistan is a logical choice specifically for a Belarusian

When an entrepreneur from Belarus chooses a jurisdiction for a second company or for relocation, what matters is not abstract "low taxes" but concrete things: is entry easy, will income be taxed twice, can a team be launched quickly, and is there a market to sell into. On all four points Uzbekistan answers "yes" — and that is what sets it apart from many alternatives.

Does a Belarus citizen need a visa to start a business in Uzbekistan?

For many, the main organizational pain of relocation is the visa. A Belarus citizen does not have this pain: the two countries have a visa-free regime, and you can enter to prepare the registration and open an account without any visa procedures. This cuts the "from decision to start" timeline by weeks.

At the same time, visa-free entry is not the same as the right to live and work indefinitely. The length of visa-free stay is limited, and after registering a company — if you intend to stay long term — the question of legalization arises (registration of place of stay and, in the longer run, a residence permit).

The Belarus–Uzbekistan tax treaty: why it matters for your calculations

The Belarusian's second advantage is the active double taxation treaty between the Republic of Belarus and the Republic of Uzbekistan. Its text is published on lex.uz. In practice this means that, when structured correctly, income should not be subject to full taxation twice — both in Uzbekistan and in Belarus.

The treaty matters in several typical situations:

• you remain a tax resident of Belarus but receive income from an Uzbek company;
• the Uzbek company pays dividends, interest or royalties to the Belarusian participant;
• you carry out cross-border activity between the two countries and want to avoid a double burden.

Which business form should a Belarus citizen open in Uzbekistan?

This is the key difference from the familiar Belarusian model, and almost everyone stumbles on it. In Belarus many people start with an IP (sole proprietorship). In Uzbekistan a sole proprietor in Uzbekistan for foreigners is available only with residency in the country (registration by place of residence or a residence permit) and with limits, so without residency the familiar "I'll just open an IP" route usually does not fit a Belarus citizen — an LLC or a foreign enterprise is the simpler choice.

Two forms are available:

Relocating Belarusian IT and outsourcing: step by step

If you are moving software development, an outsourcing team, a SaaS or digital services — the relocation logic from Belarus looks like this. This is a route unique to your situation: visa-free entry lets you complete the key steps in person across one or two trips.

1. Visa-free arrival and preparation

   A Belarus citizen enters without a visa. At this stage we settle on the form (an LLC or a foreign enterprise), the activities, and which functions we are moving from the Belarusian structure.

2. Company registration

   The charter and the founder's decision are prepared, a real legal address is chosen (not a "mass-registration" one), and the package is filed for state registration. Documents of a Belarusian corporate founder may require legalization and a notarized translation.

3. IT Park application

   For a digital business, a separate application for IT Park resident status is filed — this is the core of the tax benefit for development and the export of services. The conditions and the list of eligible activities are on it-park.uz.

4. Bank account (in-person visit)

   Opening an account usually requires in-person presence. Since entry is visa-free, the trip is most often planned around this step. The bank runs compliance: it reviews the documents, the address and the nature of the business.

5. Team and settlements

   Employees are hired locally; for an IT Park resident a 7.5% personal income tax applies. From there you build the "Belarusian structure ↔ Uzbek company" link, accounting for the tax treaty and currency rules.

Why Uzbekistan for Belarusian IT and business: a comparison

To make the decision a deliberate one, let us gather the key factors — specifically from a Belarus citizen's point of view — into a single table. This is not "offshore" advertising but a sober breakdown of what you actually get.

Taxes: reference points for 2026

A detailed breakdown of the regimes is a separate topic; here are reference points for planning. These are the baseline rates of the general nationwide regime; IT Park residents have separate benefits.

The social tax is 12%. For an IT Park resident the key benefit is exemption from profit tax, VAT, social tax and turnover tax through 1 January 2028, while the employees' personal income tax is 7.5%. For a Belarusian outsourcing or product team this is a burden many times lower than under the general regime. Source of rates: soliq.uz, lex.uz; benefit conditions — it-park.uz.

Entering the Central Asian market from Belarus

For many Belarusian companies, Uzbekistan is not only a "tax platform" but also an entry point into the region. Uzbekistan is the most populous market in Central Asia, with growing domestic demand and active digitalization. An Uzbek company provides a local legal entity for contracts, hiring and settlements in the region, and the wide use of Russian lowers the communication barrier compared with entering far abroad.

Typical scenarios: a product IT company launches a local team and sells across the region; an outsourcer moves part of its development for the sake of IT Park; a trading or service company uses the Uzbek entity as a hub for settlements with partners in Central Asia.

Common mistakes a Belarusian makes

If you are still comparing jurisdictions, it helps to read our breakdown of business relocation to Uzbekistan and the detailed piece on IT Park benefits — they cover the regimes and the conditions of residency.

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• Relocating Your Business from Russia to Uzbekistan 2026

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