Foreign Director of a Company in Uzbekistan

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)

Yes, a foreign director in Uzbekistan is allowed — a foreign national can run a company under the law, both an ordinary LLC and a foreign-investment enterprise. But appointing a foreign director and letting them work legally are two different things. Their status decides whether a work permit is required, which documents to prepare, and which taxes to withhold from their salary. Let us break it down: who can be a director, when a permit is needed, why PINFL and an e-signature matter, how to draw up the employment contract, and how much goes to taxes.

Can a foreigner be a company director in Uzbekistan?

The short answer is yes. The law allows a foreign national to be the director (head of the executive body) of an Uzbek company. This applies both to an ordinary LLC and to a foreign-investment enterprise, where a foreigner may own up to 100% of the shares. There is no ban on a foreigner in the director's chair.

But running a company is, legally, a form of work. And a foreigner's work in Uzbekistan is subject to separate rules: as a general rule you need confirmation of the right to work (often loosely called a "work permit"). And that is where the fork in the road begins — one you want to understand before the appointment, not after.

Three statuses of a foreign director — everything hinges on them

In practice a foreign director ends up in one of three statuses. The status directly decides whether confirmation of the right to work is required.

Does a foreign director need a work permit in Uzbekistan?

This is the core question of the topic, and there is no universal yes or no — status decides everything. We covered the procedure itself in a separate article: work permit in Uzbekistan. Here is the summary specifically for a director.

Checklist: what a foreign director needs

This is a guide to the typical set. Whether each item is "needed" depends on the director's status, so read the note column carefully and verify final requirements on gov.uz and my.gov.uz.

PINFL and e-signature: without them the director does not exist in the system

Even if the work permit is sorted, a foreign director cannot fully run the company without two things — a PINFL and an e-signature.

1. Obtain a PINFL

   PINFL is the personal identification number of an individual, akin to a person's tax identifier. A foreigner obtains it at Public Service Centers, at migration authorities, remotely via the id.egov.uz portal, or through Uzbekistan's diplomatic missions abroad. The basic document is a passport; if handled through a proxy, a power of attorney is required.

2. Issue an e-signature

   The digital signature is issued on the basis of the PINFL. The director uses the e-signature to sign electronic tax reporting, documents in the government-services system, banking orders and HR orders. Without an e-signature the company is effectively paralyzed in electronic document flow.

3. Connect the director to the bank and reporting

   With a PINFL and an e-signature the director gains access to internet banking, the taxpayer's online account and electronic government services. To open an account and link the e-signature, most banks require an in-person visit — usually the longest step.

The employment contract with a foreign director

The director works under an employment contract — even if they are also the sole founder. Uzbek labor law applies to foreign employees: they have the same labor rights and obligations as citizens.

The key nuances depend on status:

• Hired director without a residence permit. The contract is usually fixed-term — for the validity of the permit and confirmation (generally up to 1 year, renewable). The hiring order references not only the contract but also the permit/confirmation details.
• Director with a residence permit. Hired under the general procedure; the contract can be tied to the residence permit's validity.
• Founder-director. Even a sole founder who becomes director formalizes an employment relationship — it is the basis for paying salary, withholding taxes and holding a legal status.

Payroll taxes on a foreign director salary

A director's salary is an individual's income and is taxed just like any employee's salary. The base rates for 2026:

The practical takeaway: when budgeting for a foreign director, count not only the "net" salary but also income tax and social tax on top. For a non-resident, separately check whether a double-taxation treaty between Uzbekistan and their country of tax residence applies.

Pros and cons of doing it "by the book"

Common mistakes

How we help

We handle a foreign director end to end: we determine the correct status (hired, investor-founder, or residence permit), obtain confirmation of the right to work where needed, help get the PINFL and e-signature, draft the employment contract with the right term, and set up payroll taxes. If your company qualifies for IT Park, we separately walk through the residency perks — they often remove the need for confirmation and noticeably simplify hiring foreign specialists. If you are still planning the company, see our guide on how to open an LLC step by step, and for the director's longer stay, our article on the residence permit in Uzbekistan.

Related articles

• Hiring Employees in Uzbekistan: Locals and Foreigners
• Work permit in Uzbekistan for a foreigner
• How to Register an LLC in Uzbekistan: Step by Step
• Doing Business in Uzbekistan: a 2026 Starter Guide for Foreigners

Frequently asked questions