Business in Uzbekistan for Ukrainian Citizens: 2026 Guide

Q: Does a Ukrainian citizen need a visa for Uzbekistan in 2026?

Uzbekistan and Ukraine have a bilateral visa-free regime: no visa is required for a short-term stay. Once the visa-free period ends, you must leave or arrange a visa or a basis for a longer stay. Verify the exact visa-free term and conditions on mfa.uz and gov.uz — the regime can change.

Q: Can a Ukrainian citizen register a sole proprietorship (IP) in Uzbekistan?

Only with a condition. The sole proprietor status (IP) is available to a foreigner only with residency in Uzbekistan (registration by place of residence or a residence permit) and with limits, so without residency a Ukrainian citizen usually opens an LLC or a foreign enterprise (an LLC with 100% foreign capital) instead.

How a Ukrainian citizen opens a business in Uzbekistan in 2026: visa-free entry, IT relocation, company forms, taxes and the double-tax treaty.

Last updated 2026-06-15

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 · 12 min read

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

Last updated 2026-06-15 · 12 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

A Ukrainian citizen can start a business in Uzbekistan visa-free on a passport: it is enough to register an LLC or a foreign enterprise with 100% foreign ownership and open an account at an Uzbek bank. For a Ukrainian citizen, Uzbekistan is one of the friendliest jurisdictions for starting a business: visa-free entry, a close language and business culture, clear taxes, and a double-taxation treaty that has been in force since 1995. This article is written specifically from the angle of a Ukrainian entrepreneur: how to enter and how long you can stay without a visa, how to relocate an IT team, which company form to choose, what the launch costs, and how the Ukraine–Uzbekistan double-tax treaty works. No filler and no politics — just practice.

Accurate as of 2026-06-15

Entry rules and stay limits, tax rates and the conditions for legalization are governed by the law of Uzbekistan and Ukraine and change periodically. Before travelling and making decisions, check the primary sources: mfa.uz, gov.uz, lex.uz, soliq.uz and it-park.uz.

Why Uzbekistan is convenient specifically for a Ukrainian citizen

For a Ukrainian entrepreneur, choosing a jurisdiction is always a balance between ease of entry, taxes and relocation costs. Uzbekistan covers several of these points at once, and it matters that many of them work precisely because of bilateral agreements between the two countries.

Visa-free entry

Uzbekistan and Ukraine have a bilateral visa-free regime — no visa is needed for the first trip and to start your preparations.

No double tax

The double-taxation treaty between the two countries has been in force since 1995, so income is not taxed twice on the same grounds.

IT Park for teams

The strongest IT regime in the region: tax benefits for software development and the export of digital services — a key argument for relocating a team.

100% ownership

A Ukrainian citizen owns the company outright, without a mandatory local partner and without resident status.

Add to this the absence of a language barrier: business communication, documents and banking service are available in Russian, which means the team's adaptation and dealings with contractors move faster than in most alternative jurisdictions.

Not sure whether Uzbekistan suits your business? We'll review your case for free.

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

This is the first and most practical question — and here a Ukrainian has an advantage: thanks to the bilateral agreement, entry is visa-free. But a visa-free regime is not the same as living there indefinitely: it has a term, after which you must either leave or arrange a basis for a longer stay.

What mattersStatusDetails

Visa for entry

Not required

The Uzbekistan–Ukraine bilateral visa-free regime applies

Document for entry

Foreign passport

A valid travel document; check the passport's expiry date

Visa-free stay period

Limited

Once it ends you must leave or arrange a visa or a basis; the exact term is on mfa.uz

Registration at place of stay

Mandatory

Usually within 3 days of arrival — through a hotel or the host party

Long-term stay

By a basis

Founding a company, investment, work, residence permit — a separate procedure

The visa-free term — be sure to check before you travel

The exact number of visa-free days and the registration rules can change. Do not rely on forums and the experience of acquaintances — check the current information on mfa.uz and gov.uz right before your trip. This is a YMYL matter: an error with the dates risks fines and problems with future entry.

The practical takeaway for an entrepreneur: the visa-free period is usually enough to carry out the preparation, sign the documents and open a bank account in a single trip. If, however, you plan to live in Uzbekistan and manage the company on the ground, the visa-free regime is only the starting phase, after which a basis for a longer stay is built (founding a company, work, investment). Company registration, meanwhile, can be started even before arrival.

Relocating IT specialists and companies from Ukraine

For Ukrainian IT, this section is most often the very reason for choosing Uzbekistan. The logic of relocation here differs from moving a legal entity: the Ukrainian FOP or TOV itself stays Ukrainian, while in Uzbekistan you create a new company and transfer to it the functions that need an Uzbek account, local hiring and IT Park benefits.

Assessing the model
We determine exactly what is being transferred: development, the export of digital services, a settlement hub, or the whole team. The company form and tax regime depend on this.
Company registration
We register an LLC or a foreign enterprise (100% foreign capital). Most of the steps can realistically be done remotely, before arrival.
IT Park resident status
For development and the export of digital services we apply for IT Park residency — this is the main tax benefit for IT.
Bank account
We open a settlement account. This usually requires an in-person visit — the trip within the visa-free period is planned around this step.
Hiring and the team
We formalize employees locally; a foreign director will usually need a work permit. The relocation of people is planned separately from the relocation of money.

Why IT Park is the key argument

IT Park residents are exempt from profit tax, VAT, social tax and turnover tax until 1 January 2028, while employee income tax is 7.5%. For a development team, that is a fraction of the burden under the general regime. Conditions and eligible activities are on it-park.uz. For a detailed breakdown, see our piece on IT Park benefits.

It is worth noting separately: relocating a business from any country shares common principles — which form to choose, how to keep the two legal entities apart, and how to move funds correctly. We covered this in detail in our guide to relocating a business to Uzbekistan; here, the focus is on the specifics of the Ukrainian entrepreneur.

We'll help you relocate your IT team and arrange IT Park residency turnkey.

Which business form should a Ukrainian citizen choose in Uzbekistan?

This is the main difference from the familiar Ukrainian model, and almost everyone stumbles on it. In Ukraine, a common path is to open a FOP (an individual entrepreneur) under the simplified system. In Uzbekistan there is no direct analogue for a non-resident: 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 it is usually simpler to open an LLC or a foreign enterprise.

LLC (with a foreigner participating)

Flexible

A limited liability company in which a foreign person is among the participants. Suited to joint ownership or a mixed structure with partners.

Foreign enterprise

100% to a Ukrainian citizen

An LLC with 100% foreign capital — the very same foreign enterprise. The optimal choice for a Ukrainian citizen who wants full control of the company without a local co-founder.

The «IP» in Uzbekistan is not the Ukrainian FOP

In the Uzbek context the abbreviation IP often means a foreign enterprise (an LLC with 100% foreign capital), not a sole proprietor. Out of habit, Ukrainians look for an analogue of the FOP — an IP is available to a foreigner only with residency in Uzbekistan, so a non-resident usually opens an LLC. Remember this from the start so you don't waste time on an unsuitable form.

Taxes and estimates: what the launch costs

Next, here are some benchmarks for planning for 2026. This is not an individual calculation but a clear picture of the burden, so you can compare scenarios.

15%

profit tax

12%

VAT (standard)

turnover tax (simplified)

7.5%

income tax in IT Park

Social tax is 12%, and personal income tax under the general regime is 12%. The choice between the general and simplified regimes depends on turnover and counterparties: if you work with VAT payers and have large turnover, choose the general regime; if you run a small business and services, choose the simplified one with turnover tax.

Tax	General regime	Simplified	IT Park
Profit tax	15%	—	exempt until 2028
VAT	12%	—	exempt until 2028
Turnover tax	—	4%	exempt until 2028
Social tax	12%	12%	exempt until 2028
Employee income tax	12%	12%	7.5%

For a rough launch estimate, a Ukrainian entrepreneur should budget for three items: the one-off costs of registration and a legal address, the trip to open the account within the visa-free period, and the ongoing tax burden under the chosen regime. For the IT scenario, IT Park residency changes the economics the most. Current rates and thresholds are on soliq.uz and lex.uz.

Ukraine–Uzbekistan double-tax treaty: how to avoid paying tax twice

One question that troubles a Ukrainian entrepreneur more than a Russian one: what happens with double taxation if income arises both in Ukraine and in Uzbekistan. The good news here is that a dedicated treaty between the two countries is in force.

The treaty has been in force since 1995

The treaty between the Republic of Uzbekistan and Ukraine on the avoidance of double taxation of income and property was signed in Kyiv on 10 November 1994 and entered into force on 13 July 1995. The full text is on lex.uz. This means the same income should not be taxed twice on the same grounds in both countries.

The treaty mechanism does not work automatically: to apply reduced rates or credit the tax, you usually need supporting documents — above all a tax residency certificate. Which rules apply to your income (dividends, interest, royalties, income from services) depends on the specific structure, so you cannot act by analogy here. Before distributing profit or making payments between legal entities, check the text of the treaty on lex.uz and take advice if needed.

The treaty is not a reason to act blindly

The existence of the treaty does not remove the need to correctly arrange residency, documents and reporting in both countries. Tax consequences arise both in Ukraine and in Uzbekistan — account for both sides, not just the Uzbek one.

Common mistakes of a Ukrainian entrepreneur

How to do it right

Choose an LLC or a foreign enterprise straight away — don't look for a FOP analogue
Check the visa-free term on mfa.uz before every trip
Register the company in advance and plan the trip around the account
For IT — assess the benefit of IT Park residency ahead of time
Apply the treaty with supporting documents, not by default

What to avoid

Counting on opening an IP/FOP without residency in Uzbekistan — a non-resident usually opens an LLC
Overstaying the visa-free period and getting a fine
Ignoring the mandatory registration at the place of stay
Opening an account remotely on a whim, without considering compliance
Forgetting about the tax consequences on the Ukrainian side

The essentials for a Ukrainian citizen

The two countries have a visa-free regime, but it has a term — check it on mfa.uz before travelling.
A foreigner registers only an LLC or a foreign enterprise — there is no FOP analogue.
The Ukraine–Uzbekistan treaty has been in force since 1995: the same income is not taxed twice, and the text is on lex.uz.
IT Park is the main argument for relocating a team: exemption from key taxes until 2028 and 7.5% income tax.
The account usually requires an in-person visit — plan the trip within the visa-free period around it.

Start your turnkey company registration in Uzbekistan.

FAQ

Does a Ukrainian citizen need a visa for Uzbekistan in 2026?+

Uzbekistan and Ukraine have a bilateral visa-free regime — no visa is needed for a short-term stay. Once the visa-free period ends, you must leave or arrange a visa or a basis for a longer stay. Verify the exact term and conditions on mfa.uz and gov.uz: the regime can change.

Can a Ukrainian citizen register a sole proprietorship (IP) in Uzbekistan?+

Only with a condition. The sole proprietor status is available to a foreigner only with residency in Uzbekistan (registration by place of residence or a residence permit) and with limits, so without residency a Ukrainian citizen usually opens an LLC or a foreign enterprise — an LLC with 100% foreign capital. There is no direct analogue of the Ukrainian FOP without residency in the country.

Is there a double-taxation treaty between the two countries?+

Yes. The treaty between the Republic of Uzbekistan and Ukraine on the avoidance of double taxation of income and property was signed in Kyiv on 10 November 1994 and entered into force on 13 July 1995. The text is on lex.uz.

Can you register a company remotely, without travelling?+

Registering a legal entity can realistically be done remotely, but most banks require the founder or director to visit in person to open a bank account. A trip is usually planned specifically around opening the account within the visa-free period.

What taxes does a company pay in Uzbekistan in 2026?+

Under the general regime: 15% profit tax and 12% VAT. Under the simplified regime: 4% turnover tax. Social tax is 12%, personal income tax 12%. IT Park residents are exempt from a range of taxes until 2028, and employee income tax is 7.5%. Verify on soliq.uz and lex.uz.

Is Uzbekistan a good fit for relocating an IT team from Ukraine?+

Yes, this is one of the key scenarios. IT Park residency provides a preferential tax regime for software development and the export of digital services, while the closeness of language and culture eases the team's adaptation. Conditions are on it-park.uz.

How long can you stay in Uzbekistan without a visa?+

The visa-free period is limited and starts from the moment you cross the border. Once it ends, you must leave or arrange a basis for a longer stay. Since the regime can change, check the exact number of days on mfa.uz right before your trip.

We'll open a company in Uzbekistan for a Ukrainian citizen — from the form to the account and IT Park

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