The law establishes a special legal environment for Enterprise Uzbekistan and creates a long-term foundation for attracting global technology companies, startups, investors, research organizations, and highly qualified specialists to the country.
The Center's special legal regime is established through 2100 and covers corporate and commercial relations, investment activity, labor relations, data and intellectual property protection, public services, artificial intelligence, education, and the regulatory testing of innovations, as well as taxation and customs regulation.
“Signing the Law is a key milestone for Enterprise Uzbekistan. We now have a solid legal foundation that is clear to global technology companies and investors. We are seeing significant interest from international business, and the Law removes one of the key barriers to entering the Uzbek market while laying the groundwork for a world-class, competitive technology ecosystem,” said Bokhodir Ayupov, Vice President of Global Business Development at Enterprise Uzbekistan.
A long-term, predictable legal environment — decades in the making
The law establishes a special legal regulatory system for Enterprise Uzbekistan, running through 2100. Resolutions of the Center may be developed drawing on elements of English and Welsh common law and the standards of leading international financial centers. The opportunities, preferences, and incentives granted under the special legal regime cannot be changed to the detriment of their recipients or terminated before the end of their validity period. Together, these measures create a stable, predictable, and long-term legal environment.
Registration and doing business
Legal entities carrying out approved types of activity may become residents of the Center. The law allows for the establishment of companies under the law of the Center, participation by legal entities established in other jurisdictions, and the operation of branches and representative offices of foreign organizations. Resident status arises upon registration and entry into the unified register of participants of the Center.
The bodies of the Center are empowered to register and accredit individuals and legal entities, conduct permitting procedures within the areas covered by the special legal regime, and provide consulting and information services.
Investment, venture capital, and startups
The law creates a legal foundation for an ecosystem of alternative and venture investment and identifies four categories of investors: institutional investors, startup investors, resident-investors, and infrastructure investors.
Investors are entitled to independently determine the scope, form, and direction of their investments and to freely dispose of the income received. The law provides for the protection of funds, assets, property, and property rights from nationalization, expropriation, confiscation, freezing, and other restrictions, except in cases expressly established by law and mandatory court decisions.
Regulatory sandbox — a testing ground for new solutions
One of the Center's key tools is the “regulatory sandbox”: the ability to test innovative technologies, products, and services under controlled conditions, within a limited market, for up to 12 months. Sandbox participants may be temporarily exempted from certain legal requirements, gain simplified access to licensing and permitting procedures, and use the Center's infrastructure — including research laboratories and expert consultations. If a solution proves effective and safe during testing, it can be implemented in the Center on a permanent basis or gradually scaled to other territories of Uzbekistan.
International specialists and flexible labor relations
Foreign employees of the Center will be issued entry visas for up to three years — obtainable through consulates, at Uzbekistan's international airports, or while already within the country.
The labor regime is built on the principles of contractual regulation, non-discrimination, workplace safety, and fair pay. It allows for remote work, flexible schedules, various working-time arrangements, and alternative pay systems, subject to minimum guarantees protecting employees.
Financial infrastructure
Participants of the Center will be able to access banking, investment, venture, insurance, payment, and other financial services through accredited partners. Subject to agreement with the Central Bank of the Republic of Uzbekistan, foreign banks will be permitted to open branches within the Center.
Data, cloud technologies, and intellectual property
Special rules for processing and protecting personal data, aligned with international standards, will apply within the Center. The law permits the storage and processing of data using cloud technologies, subject to requirements for data security, integrity, and reliability.
The law also provides for the protection of intellectual property rights in accordance with generally recognized international norms and establishes additional mechanisms for their registration and protection, including the ability to file applications through digital services.
Freedom for artificial intelligence and education
The law guarantees freedom of research, development, testing, and deployment of artificial intelligence technologies, subject to the protection of human rights, public safety, and the international obligations of the Republic of Uzbekistan. It also creates a foundation for international scientific and technological cooperation.
In the field of education, the application of programs and standards from leading foreign educational institutions is permitted. Academies, research institutes, universities, branches of foreign universities, and training centers may be established within the Center's territory under special licenses issued by the Center's Administration.
Tax and customs regime
A special tax model applies within the Center: only VAT, profit tax, and personal income tax remain in effect, while other taxes and fees do not apply to activity carried out under the special regime.
Key terms
Within the scope of exports and activity carried out inside the Center:
— 0% profit tax;
— 0% VAT;
— 0% personal income tax for foreign employees;
— exemption of investors from tax on dividends and other income received from investment activity under the special legal regime.
However, Enterprise Uzbekistan is not only about tax advantages. Companies will operate under distinct rules for registration, corporate governance, contractual relations, investment, employment, banking operations, and data protection. Regulation draws on elements of English common law and international practice, and English becomes the official language of recordkeeping.
As a result, investors gain not just zero tax rates, but a clear, protected legal environment within Uzbekistan that is oriented toward international business.
Dispute resolution
Civil, economic, corporate, labor, and other disputes arising under the special legal regime fall within the jurisdiction of the Tashkent International Commercial Court.
Governance and next steps
The supreme governing body of Enterprise Uzbekistan is the Governing Council, headed by the President of the Republic of Uzbekistan. The Administration of the Center serves as the executive body, responsible for developing rules, supporting participants, developing infrastructure, monitoring projects, and operating the regulatory sandbox.
In the initial period, the bodies of the Center will adopt a set of resolutions defining the practical procedures for registration, licensing, investment, tax and customs administration, labor relations, data protection, and other elements of the special legal regime.
In the next phase, Enterprise Uzbekistan will focus on building out its regulatory framework, launching digital services, developing infrastructure, and attracting global technology companies, startups, investors, and international partners.
About Enterprise Uzbekistan
Enterprise Uzbekistan (International Digital Technology Center) is a technology jurisdiction for global Bigtech companies, based within IT Park Uzbekistan in Tashkent. The Center operates under a special legal regime and is designed to support technology companies building and scaling their business from Uzbekistan, with access to the country's technology ecosystem.
Media Contact:
Vladislav Yun
Head of Communicationsv.yun@enterprise.gov.uz
(+998) 90-328-8077.
26 August 2026
24 August 2026
23 August 2026
20 August 2026
