Until what year do IT Park benefits apply?

The current IT Park resident preferential regime is set until 1 January 2028. Verify the latest terms and deadlines on it-park.uz (accurate as of 2026-06-15).

What personal income tax do a resident's employees pay?

Employees of IT Park residents have a reduced personal income tax rate of 7.5% instead of the standard 12%. This noticeably lowers the payroll burden. Source: it-park.uz.

What are the general tax rates without IT Park status?

For comparison: profit tax 15%, VAT 12%, personal income tax 12%, social tax 12%, turnover tax 4%. IT Park residency zeroes out most of these until 2028. Source: soliq.uz.

IT Park Resident Benefits in Uzbekistan: Rates and Terms

Q: Which taxes do IT Park residents not pay?

Resident companies are exempt from profit tax, VAT, social tax and turnover tax (the preferential regime runs until 1 January 2028). Employees' personal income tax is a reduced 7.5%. Terms are on it-park.uz.

Q: Who can become an IT Park resident?

Any company with eligible activity: software development, IT services, export of digital services, design/multimedia, cybersecurity, data/automation, BPO/KPO. The full list and conditions are on it-park.uz.

Q: Can a foreigner become an IT Park resident?

Yes, but usually not as a sole proprietor — individual entrepreneurship is available to a foreigner only with residency in Uzbekistan and with limits, so a non-resident usually opens an LLC. The suitable forms are an LLC or a foreign enterprise, which then obtains IT Park resident status.

IT Park resident benefits: exemption from profit tax, VAT, social and turnover tax until 2028, plus 7.5% income tax. Who it suits and how to become a resident.

Last updated 2026-06-15

Yaroslav Kolesov

Partner, Accounting & Tax practice

DipIFR, CPA Uz, ACCA Affiliate · chief accountant, 15+ years in international companies

Last updated 2026-06-15 · 8 min read

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

Last updated 2026-06-15 · 8 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

IT Park resident benefits in Uzbekistan mean exemption from profit tax, VAT, social tax and turnover tax until 1 January 2028, plus a reduced employee personal income tax of 7.5% instead of 12%. IT Park is a special regime for technology companies that removes almost the entire tax burden from a business. For software development and the export of digital services this is often the most advantageous scenario available. Let's break it down by the facts: exactly what the status gives you, who it suits, and how to obtain it.

Accurate as of 2026-06-15

The IT Park resident preferential regime runs until 1 January 2028. The list of eligible activities, exact terms and deadlines are governed by sector-specific acts — check the latest information on it-park.uz, and tax rates on soliq.uz and lex.uz.

What benefits does IT Park resident status give you?

profit tax

VAT

social tax

turnover tax

7.5%

employee income tax

2028

benefits until 1 Jan

In short: an IT Park resident company pays none of four key taxes, and payroll income tax for its employees is half the standard rate. For IT teams this means that a significant share of the money that would go to the budget under the general regime stays in the company — for salaries, product development and growth.

IT Park vs the general regime — the key comparison

This is the signature figure of the article: look at what changes in money terms for the same activity.

Tax	General regime	IT Park resident
Profit tax	15%	exempt
VAT	12%	exempt
Social tax	12%	exempt
Turnover tax	4%	exempt
Employee income tax	12%	7.5%

General regime

baseline

Profit tax 15% or turnover tax 4%, VAT 12%, social tax 12%, income tax 12%. The standard burden for any company without benefits.

IT Park resident

benefits until 2028

Exemption from profit tax, VAT, social tax and turnover tax; employee income tax 7.5%. Optimal for development and export of digital services.

Exemption, not deferral

This is a genuine exemption from four taxes for the duration of the preferential regime (until 1 January 2028), not a deferral of payment. A resident still remains a taxpayer: it keeps records, meets IT Park reporting requirements and retains its status as long as it complies with the conditions. Details are on it-park.uz.

We'll calculate your savings from IT Park residency

Who it's for — eligible activities

Residency is aimed at technology and digital businesses. Here are typical directions that qualify for the status (examples — see the full list and conditions on it-park.uz):

Software development

Building software products, web and mobile apps, SaaS services.

Export of digital services

Selling IT services and digital products to clients abroad.

Cybersecurity

Information protection, security audits, security services.

Design and multimedia

UX/UI design, graphics, animation, multimedia content.

Data and automation

Data processing, analytics, process automation, ML/AI.

BPO / KPO

Business process and knowledge process outsourcing.

If your activity falls under IT services or digital product creation, there's a good chance you qualify. But it's not the company name that decides — it's the actual activity classification and compliance with IT Park requirements, so it's best to check your profile in advance.

How do you become an IT Park resident in Uzbekistan?

1
Check your activity
Make sure your profile falls within IT Park's list of eligible activities (software development, IT services, export of digital services, etc.). This is the baseline condition.
2
Register a company
You need a legal entity in Uzbekistan. For a foreign founder this is an LLC or a foreign enterprise; sole proprietorship is only available with residency in Uzbekistan, a non-resident usually opens an LLC.
3
Prepare the documents
Gather the founding documents, a description of your activity and the information IT Park requires to assess the application.
4
Submit the residency application
The application is filed with IT Park; your project and activity are reviewed for compliance with the conditions.
5
Get the status and apply the benefits
Once approved, the company becomes a resident and starts applying the tax benefits, keeping its status as long as it meets the conditions.

Foreigners — legal entity only

A sole proprietor in Uzbekistan for foreigners is available only with residency in the country and with limits, so a non-resident usually opens a legal entity. To obtain IT Park resident status, a foreign founder should use an LLC or a foreign enterprise. This matters to plan for at the very stage of designing your business structure.

We'll register a company tailored for IT Park status

Who benefits — and who doesn't

Worth it if

you work in software development or IT services;
a large share of your revenue is high-margin profit;
your team has many developers (savings on income tax and social tax are tangible);
you export digital services abroad;
you plan to grow and want to reinvest the taxes you save.

Less relevant if

your activity is not related to IT and digital services;
the business is trade or offline services with no technology component;
you are not ready to meet IT Park requirements on profile and reporting;
turnover and team are so small that the tax difference is immaterial.

The main economic effect comes from two parts. First — zeroing out profit tax and turnover tax: with high margins this is the biggest line of savings. Second — lower payroll taxes: a reduced 7.5% income tax instead of 12% plus exemption from social tax are especially noticeable where people are the main cost item. That's exactly why IT Park is so popular with product and outsourcing teams.

How much can you save with IT Park benefits?

The exact figure depends on your revenue, profit and payroll size, but the logic is simple. Under the general regime a company pays 15% profit tax (or 4% turnover tax), 12% VAT on added value, 12% social tax on salaries and withholds 12% income tax. An IT Park resident pays none of the first four taxes at all, and employee income tax drops to 7.5%. For a development team with a high share of labour costs, total savings often run into tens of percent of what would have gone to the budget under the general regime. We calculate such scenarios against a company's specific numbers and show the difference in money.

Combining with your business structure

Residency pairs well with an export model: if you sell digital services abroad, IT Park status together with exemption from key taxes makes Uzbekistan one of the region's most attractive jurisdictions for IT. Check applicability to your case on it-park.uz.

What to remember about the status

The benefits are neither unconditional nor permanent: the current regime is set until 1 January 2028, and keeping resident status depends on compliance with IT Park requirements (activity profile, reporting, programme conditions). So it's important not only to obtain the status but to maintain it correctly: keep records, report on time and track changes to the conditions. We support a company both at the stage of obtaining the status and afterwards — so the benefits work without risk.

IT Park key points

Residents are exempt from profit tax, VAT, social tax and turnover tax — until 1 January 2028.
Employee income tax is reduced to 7.5% instead of the standard 12%.
Suitable for software development, IT services, export of digital services, design, cybersecurity, data/automation, BPO/KPO.
A foreigner gets the status only through a legal entity (LLC or foreign enterprise), not a sole proprietorship.
For comparison, the general rates without benefits: profit 15%, VAT 12%, income tax 12%, social tax 12%, turnover tax 4%.

Frequently asked questions

Which taxes do IT Park residents not pay?+

Exemption from profit tax, VAT, social tax and turnover tax (until 1 January 2028). Employee income tax is 7.5%. Terms are on it-park.uz.

Until what year do the benefits apply?+

The current preferential regime is set until 1 January 2028. Verify the latest deadlines on it-park.uz (accurate as of 2026-06-15).

What income tax do a resident's employees pay?+

A reduced 7.5% instead of the standard 12%. This lowers the payroll burden.

Which activities qualify?+

Software development, IT services, export of digital services, design/multimedia, cybersecurity, data/automation, BPO/KPO. The full list is on it-park.uz.

Can a foreigner become a resident?+

Yes, but usually through a legal entity — an LLC or a foreign enterprise. A sole proprietorship is available to a foreigner only with residency in Uzbekistan and with limits, so a non-resident usually opens an LLC.

How does IT Park differ from the general regime?+

Under the general regime you pay profit 15%, VAT 12%, social tax 12%, turnover tax 4% and income tax 12%. An IT Park resident is exempt from the first four and pays 7.5% income tax.

What is needed to keep the status?+

Comply with IT Park requirements on activity profile and reporting and maintain accurate records. We help support the status.

We'll help you become an IT Park resident — from company registration to obtaining the status and benefits

Get a consultation

Sources

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