Uzbekistan Tax system for foreign investors.
Foreign investors participating in business on the territory of Uzbekistan and entitled for some tax privileges.
Foreign investors after registration as a Juridical person are exempted from Profit taxes, taxes on Property, taxes on the organization of public services and amenities as well as the development of the Social infrastructure, common taxes, contributions into the Road Fund if they meet the following requirements:
- The established Fund of a company must be not less than 150.000$ USA.
- Organizations attracted foreign investors (whose share is not less than 50%) and produce specialized products (list is determined by the Law),
- Juridical foreign persons accommodated in countryside or in an over-labored region,
- Investments done by Foreign investors without any guarantees taken from the government of the Republic of Uzbekistan,
- Investments done by Foreign investors in order to produce new technology equipment.
Juridical persons of the above category must pre-inform the Tax Services in written.
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