IT Park activities: what the benefit list covers

Yaroslav Kolesov

Partner, Accounting & Tax practice

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

Last updated 2026-06-15 · 11 min read

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

Last updated 2026-06-15 · 11 min read · ✓ Facts verified against primary sources (lex.uz, soliq.uz)

IT Park activities are set out in an official list: in the 2026 revision it holds 30 items — from software development and IT-service export to data centers, R&D and digital startups — and benefits apply only to activities on this list. The first real question for any company eyeing IT Park is simple: «Does my activity even qualify for the benefits?» Resident status grants powerful tax exemptions, but it is not handed out «just because you are in IT». What matters is not your label but a specific item on the official list of activities. In 2026 that list grew noticeably — it now has 30 entries. Let us go through the facts: what is included, what is clearly excluded, how the list relates to OKED codes, and how to check your product before applying.

Why the activity is the main filter

IT Park tax benefits (exemption from profit tax, VAT, social tax and turnover tax, plus a reduced 7.5% personal income tax) are not a gift to the industry as a whole. They are tied to the specific activity a company actually performs and that is named on the official list. If your project does not fit any of its items, you will not get resident status, however high-tech the pitch deck sounds.

That is why checking the list belongs at the very first step — before registering the company, and certainly before applying. The procedure itself is covered in how to become an IT Park resident, and the economics of the benefits are broken down in our piece on IT Park resident benefits. Here the focus is single: what exactly is on the benefit list and how to match your business against it.

Which activities are on the IT Park list?

The official list is numbered items 1 to 30, written in legal language. To make it easier to navigate, we grouped the 30 items into seven meaningful directions. This is our working grouping for convenience — what is legally binding is the text of the items on lex.uz, and the final classification of an activity against the list is made by the Expert Council of the IT Park Directorate.

The broadest and most in-demand entry is the first: design, development and sale of software for any platform, including computer games. It captures almost all product and custom software: web and mobile apps, SaaS services, games, embedded software. Next to it sit items on implementation, support, maintenance and modification of software, building databases and processing data — the things no real IT team works without.

What was added in 2026

The list is a living document and is expanded from time to time. The largest update came in early 2026: Presidential Resolution PP-59 of 11 February 2026 and Cabinet of Ministers Resolution No. 93 of 5 March 2026 added several new directions at once (items 24-30). This matters because some companies that were previously refused now formally fit the list.

Note the last item: online media activity is added not automatically but only when strict numerical criteria are met (subscriber count, traffic, headcount and monthly revenue). It is a classic example of how «looks similar on paper» and «actually qualifies» are not the same thing.

Which activities are NOT on the IT Park list?

This is the flip side, written about less often, even though it is the most common reason for refusals. The list is closed: if an activity is not on it, the benefits do not apply, even if the company is «somehow related to digital». Below are typical cases confused with IT activity and why they fail.

The logic of refusals is almost always the same: the activity is either not IT at all, or «IT» only in form while in substance it is trade, advertising or an offline service. A separate trap is mixed models where the IT part is real but small: for example, an education project where English training exceeds 40% of IT-training revenue will not pass under that item.

How the list relates to OKED

The IT Park list and the OKED classifier are two different systems, and they are often confused. The list answers «do benefits apply to this activity», while OKED is the code under which your activity is officially recorded in the register at registration. Residency rests on the list, but reviewers also check whether the declared OKED matches the real project and the items on the list.

In practice this means: it is not enough to run a qualifying activity — you also need to state its codes correctly at registration. If the founding documents carry an OKED from the trade sector while you claim software development, a contradiction arises that delays review. How the codes are structured and how to choose them correctly is covered in our piece on OKED and types of activity.

How do you check if your product fits IT Park activities?

It is convenient to run the check using a clear algorithm. The goal is to confirm in advance that the activity fits the list and to clear reviewers' questions before applying.

1. Describe what you actually do

   Not «we are an IT company», but the substance: what product or service you create, whom you sell to, how you earn. The more specific, the easier to map onto the list.

2. Find your item on the list

   Map the activity against the current revision of the list on lex.uz. Often several items fit at once — that is fine, as long as at least one is clearly yours.

3. Check exclusions and limits

   Make sure you are not in a «grey zone»: trade disguised as IT, advertising as an agency, exceeding limits (e.g. 40% on language training), or the lack of a real IT component.

4. Align OKED with the list

   Choose activity codes so they match both the real project and the list item. This removes contradictions in the documents.

5. Borderline case — to the Expert Council

   If the activity is borderline, the classification against the list is made by the Expert Council of the IT Park Directorate. Better to clarify this in advance with a request than to be refused after the fact.

Who makes the final call

An important nuance that settles many disputes: the classification of a specific activity against the list and the clarifications on it are issued not by the applicant and not by the tax authority, but by the Expert Council of the IT Park Directorate. This is stated directly in the note to the list. So in borderline cases the right strategy is not to argue about wording after the fact, but to obtain the Directorate's position on your project in advance.

For most classic IT teams (software development, service export, data products) the question does not even arise — they clearly fit the list. Difficulties start where the model is mixed or non-standard: that is when a preliminary check pays off, so you do not waste time on a refusal.

Related articles

• How to Open an IT Company in Uzbekistan: Full Path
• IT Park Resident Benefits in Uzbekistan: Rates and Terms
• How to Become an IT Park Resident in Uzbekistan: Step by Step
• Taxes in Uzbekistan in 2026: rates, regimes, benefits

Frequently asked questions