IT Park for SaaS Companies and Developers 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)

IT Park is advantageous for SaaS because the regime zeroes out exactly the taxes that hit a product model hardest: profit tax, VAT, social tax and turnover tax are exempt until 1 January 2028, developer income tax is reduced to 7.5%, and export teams keep preferences through to 2040. For SaaS and product teams, taxes are not a line in a report — they are runway. The less money goes to the budget, the longer the team can build the product and the faster it grows. That is why IT Park resident status in Uzbekistan so often makes the short list for developers, product startups and outsourcing studios. Here we look not at «benefits in general» but specifically at the SaaS angle: why the «high margin plus developer salaries plus export» model fits the IT Park regime perfectly, which rates apply in 2026, and how long they last.

Why is IT Park advantageous for SaaS companies?

SaaS and product companies have a different economic shape than trade or offline services. The cost of one extra subscription is close to zero, margins are high, and the main expense is people: developers, product managers, designers, DevOps. Add to that the fact that revenue most often comes from abroad — card payments, subscriptions, contracts with overseas clients. The result is three traits: high profit, a heavy payroll, and the export nature of income.

The IT Park regime hits exactly these three points. A resident is exempt from profit tax (the biggest saving at high margins), from turnover tax and VAT, while employee income tax is almost halved — a direct effect on costs where salaries are the main expense. The status removes the burden not «in general» but precisely from the part of the P&L that is heaviest for SaaS.

If you have, say, a team of fifteen developers and a product with subscription revenue, the gap between the general regime and IT Park residency is not a couple of percent but tens of percent of what would otherwise go to the budget. That money stays in the company and goes into hiring, marketing and product. We cover the rates and conditions themselves in a separate piece — IT Park resident benefits.

Until what year do IT Park benefits apply for SaaS?

This is where the SaaS-specific part begins. Baseline benefits (profit, VAT, social, turnover) run until 1 January 2028 — the common horizon for all residents. But for export-oriented companies the picture is broader: those with over 50% of revenue from abroad can count on long-term preferences through to 2040. This matters precisely for SaaS, because subscription and product revenue is naturally international.

Let's break down what this means in practice by date. Until 2028 the baseline package applies — four zeroed taxes plus reduced income tax. From 2028, export companies (export share over 50%) keep their exemption from all taxes except VAT, and dividends to foreign shareholders are taxed at no more than 5% — important for founders who plan to distribute profit abroad. Customs duties on imported technology equipment are zeroed until 2040: for teams that need servers and hardware, that removes another barrier. A separate rule (Decree No. 157 of 2024) grants a profit-tax exemption in 2025–2030 to foreign IT service providers serving residents with export above $10M per year.

What changed for IT Park residents from 1 April 2026?

You can't ignore the recent amendments — they directly affect who stays in the preferential regime and on what terms. Presidential Resolution No. PP-388 of 26 December 2025 introduced two significant changes from 1 April 2026.

First, differentiated contributions to the technopark directorate: their amount now depends on the company's income level and export activity. The regulator's logic is to stimulate exactly export and sustainable product teams, not a one-off presence. Second, benefits no longer apply to a number of areas: payment organisations, payment system operators, marketplaces (electronic payment systems) and microfinance organisations. For classic SaaS development and outsourcing this change is not critical, but if your product is closer to fintech or a marketplace, the model should be checked in advance.

Which teams qualify for IT Park resident status?

Residency is aimed at technology and digital business. For SaaS and development this is especially convenient — most profiles fit the list almost directly. Here are typical areas (examples; the full and current list is on it-park.uz):

What matters is not the company name but the actual activity and how it matches the IT Park list. So for a SaaS team it is important to describe the product and activities correctly at the legal-entity registration stage — so that they match the technopark profile. On the related topic we have a separate walkthrough: how to become an IT Park resident step by step.

An overseas SaaS founder: where to start

For a foreign founder the order of steps differs from a local entrepreneur in one fundamental point: the resident is the company, not the person, and a sole proprietor in Uzbekistan for foreigners is available only with residency in the country and with limits, so a non-resident usually opens an LLC. So the path always starts with registering a legal entity.

1. Fix the product and the activity

   Describe exactly what your SaaS product or team does and map it to the IT Park list. For fintech and marketplace models, check the PP-388 restrictions.

2. Register the company

   A foreign founder can use an LLC or a foreign enterprise (100% foreign capital). At this step it is important to state activities that match the technopark profile.

3. Apply for residency

   The application goes to IT Park; the project and activity are checked for eligibility. A clear, concrete product description reduces the risk of follow-up queries.

4. Get the status and build export

   After approval, apply the benefits and grow export revenue — it is exactly export that unlocks the long-term horizon of preferences.

The most frequent founder question is «can it all be done remotely». Most of the path can indeed be completed remotely, but opening a bank account usually requires an in-person visit. You can read more about the company itself on the blog, and the full picture of the process is on the /itpark page.

Who benefits and who should think twice

The main economic effect for SaaS comes from two parts. The first is zeroing the profit and turnover tax: at high margins this is the biggest saving. The second is lower payroll taxes: 7.5% income tax instead of 12%, plus exemption from social tax, are especially visible where people are the main expense. That is exactly why the regime is so popular with product and outsourcing teams: it saves money precisely where their main costs are.

How to keep the status and not lose benefits

Residency is not a one-off checkbox. Benefits apply while the company meets IT Park requirements on profile, reporting and (for the long horizon) export activity. With the new 2026 rules this matters even more: differentiated contributions and the link between preferences and export mean the regulator looks at the sustainability and international orientation of the team, not just the formal status.

For a SaaS team this is rather a plus: if you are already building a product for the international market, the export requirements match your natural trajectory. But you still need to keep accounting and reporting correct — losing the status rolls the company back to the general regime with all its rates. We support the team both at the entry stage and afterwards, so the benefits work without risk.

Related articles

• IT Park activities: what the benefit list covers
• How to Open an IT Company in Uzbekistan: Full Path
• IT Park Resident Benefits in Uzbekistan: Rates and Terms
• Taxes in Uzbekistan in 2026: rates, regimes, benefits

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