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Global Expansion Handbook

Uzbekistan

Central Asia's most populous country, reforming quickly, with active investment in textiles, building materials, autos and renewables. Investors usually form an LLC, registrable online via the government portal; corporate tax 15%, VAT 12%.

ManufacturingEnergyAgriculture Tier 2 · Growth markets
Handbook
Updated 2026-11-13
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01Overview

Region
Central Asia
Capital
Tashkent
Currency
UZS
Languages
Uzbek
ISO code
UZ / UZB

Jurisdictions

  • Uzbekistan — National level; special zones and regulated sectors have separate rules

Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).

02Market Entry

Foreign ownership

Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.

Most sectors are open

Applies to
Strategic state assets and monopolies are restricted; foreign stakes in energy and uranium generally capped at 50%; railways are state monopolies
Jurisdiction
Uzbekistan
Source
MOFCOM
Local SubsidiaryIncorporate a separate legal entity in the target country

03Business Formation

Common legal entity

The company form most commonly used by foreign investors for a local operating entity.

Limited liability company (OOO / LLC)

Applies to
Chinese investors usually set up LLCs or representative offices
Jurisdiction
Uzbekistan
Source
MOFCOM

Registration authority

Primary authority for company or commercial registration.

Justice authorities and district / city Public Service Centres

Applies to
Ordinary companies
Jurisdiction
Uzbekistan
Source
MOFCOM

Foreign ownership

Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.

Most sectors are open

Applies to
Strategic state assets and monopolies are restricted; foreign stakes in energy and uranium generally capped at 50%; railways are state monopolies
Jurisdiction
Uzbekistan
Source
MOFCOM

Foreign-entity setup flow

Main approval stages for a foreign investor setting up an entity (no time estimates).

Register online via the government services portal → tax number issued → open a bank account

Applies to
Foreign corporate founders submit legalised registration documents; some sectors restrict foreign ownership
Jurisdiction
Uzbekistan
Source
my.gov.uz

Local registered address

Whether a local registered address or premises is required at incorporation.

A legal address in Uzbekistan is required

Applies to
A compliant office address is acceptable
Jurisdiction
Uzbekistan
Source
my.gov.uz

04Taxation

Headline corporate income tax

Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.

15%

Applies to
Commercial banks, mobile operators and others pay 20%; qualifying e-commerce businesses pay 7.5%
Jurisdiction
Uzbekistan
Source
State Taxation Administration
Cross-check

Tax Guide for Chinese Residents Investing in Uzbekistan consistent

Indirect tax (VAT / GST / SST)

Standard rate and type of VAT, GST or sales & service tax.

VAT 12%

Applies to
Exports and others are zero-rated
Jurisdiction
Uzbekistan
Source
State Taxation Administration
Cross-check

Tax Guide for Chinese Residents Investing in Uzbekistan consistent

Dividend withholding tax (non-residents)

General withholding on dividends paid to foreign shareholders, before treaty relief.

Dividends from joint-stock companies to non-resident companies reduced to 5% until end-2028

Applies to
Other cases follow the general non-resident rate; treaty relief available
Jurisdiction
Uzbekistan
Source
State Taxation Administration

Tax authority

Authority responsible for corporate tax registration and filing.

State Tax Committee

Applies to
Ordinary companies
Jurisdiction
Uzbekistan
Source
State Taxation Administration State Tax Committee

Tax treaty with China

Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.

In force

Applies to
Rates and conditions per the treaty text and STA publications
Jurisdiction
Uzbekistan
Source
State Taxation Administration (China) State Taxation Administration

05Banking & Payments

Exchange controls

Whether general exchange controls or cross-border fund rules apply.

Inflows are free; outflows need contracts or proof of profit

Applies to
Foreign individuals may open foreign or local currency accounts
Jurisdiction
Uzbekistan
Source
MOFCOM

Banking & financial regulator

Primary regulator for banking and foreign exchange.

Central Bank of Uzbekistan

Applies to
Ordinary companies
Jurisdiction
Uzbekistan
Source
Central Bank of Uzbekistan

06Employment

Foreign employee work permit

Main permit types needed for foreign employees to work legally.

Work permit via the Agency for External Labour Migration

Applies to
Ordinary companies
Jurisdiction
Uzbekistan
Source
MOFCOM

Social security contributions

Main employer social security schemes for local and foreign employees.

Social tax paid by the employer

Applies to
Collected by the tax authority
Jurisdiction
Uzbekistan
Source
State Tax Committee

07Trade & Customs

Customs authority

Authority for import/export clearance and tariffs.

State Customs Committee

Applies to
Ordinary companies
Jurisdiction
Uzbekistan
Source
MOFCOM

Main free trade agreements

Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).

CIS Free Trade Area agreement; WTO accession in progress

Applies to
Preferential tariffs require meeting rules of origin
Jurisdiction
Uzbekistan
Source
World Trade Organization

08Investment & Manufacturing

Investment authority / agency

Body responsible for approving, registering or promoting foreign investment.

Ministry of Investment, Industry and Trade

Applies to
The Ministry of Economy and Finance shapes investment-climate policy
Jurisdiction
Uzbekistan
Source
MOFCOM

Free zone / SEZ regime

Whether free zones or special economic zones operate under rules different from the mainland.

Special economic zones

Applies to
Under the 2020 Law on Special Economic Zones
Jurisdiction
Uzbekistan
Source
MOFCOM

09Digital & IP

IP office

Authority for trademark and patent filing and registration.

Ministry of Justice (industrial property protection)

Applies to
Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
Jurisdiction
Uzbekistan
Source
WIPO

Personal data protection law

Main law and regulator governing collection, use and cross-border transfer of personal data.

Law on Personal Data (ZRU-547, 2019)

Applies to
Personal data of Uzbek citizens must be processed in databases located in Uzbekistan
Jurisdiction
Uzbekistan
Source
Lex.uz national legislation database

10Compliance & Risk

New York Convention party

Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.

Yes

Applies to
Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
Jurisdiction
Uzbekistan
Source
UNCITRAL

Live risk monitoring

Geopolitical, conflict and trade-route risk events for Asia-Pacific, monitored by our sister site Global Risk Monitor.

View Asia-Pacific risk monitor

Global Risk Monitor · Geopolitical and trade-route risk monitoring

11Step-by-Step

Main setup steps in Uzbekistan

  1. 1Register online via the government services portal
  2. 2tax number issued
  3. 3open a bank account

Foreign corporate founders submit legalised registration documents; some sectors restrict foreign ownership

General checklist (setting up a subsidiary)
  1. Decide model and jurisdiction
  2. Confirm licences
  3. Prepare documents
  4. Incorporate
  5. Register for tax
  6. Open bank account
  7. Obtain operating licences
  8. Start operations

Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.

12Official Resources

Chinese official resources

Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices

Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.

Local authorities