Moving to Uzbekistan: taxes, residence and life
How to become tax resident in Uzbekistan: personal, dividend and corporate tax, 5 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Uzbekistan the top income tax rate is 12%, dividends are taxed at up to 5% and companies pay 15% corporate tax.
How to move and become tax resident
To become tax resident in Uzbekistan you need at least 183 days a year (183 days in any 12 consecutive months). The typical route is Property residence (USD 300k Tashkent / 100k regions): Buy property ≥USD 300k in Tashkent (200k major regions, 100k elsewhere) → 5-yr permit; or Golden Visa fee USD 250k + 150k per family member There are 5 open residence programmes in Uzbekistan — see the list below.
Living there
Tashkent has a hot-summer Mediterranean climate with winter highs around 7 °C and summer highs around 35.9 °C. The economy grew +6.8% in 2025; the IMF forecasts 6% for 2026. Its passport opens about 63 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 12% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 15% |
| Tax residence | after 183 days — 183 days in any 12 consecutive months |
| Typical residence route | Property residence (USD 300k Tashkent / 100k regions) — Buy property ≥USD 300k in Tashkent (200k major regions, 100k elsewhere) → 5-yr permit; or Golden Visa fee USD 250k + 150k per family member |
| Passport | visa-free or on arrival to 63 countries |
| Economic growth | +6.8% (2025), forecast 6% (2026) |
| Climate type | hot-summer Mediterranean · 7° / 35.9° (Tashkent) |
| War & conflict | none — No conflict exposure |
| All natural hazards | 5.9/10 |
| Banking strength | 3/10 · BB |
| Property protection | 3/10 |
| Warm homes in winter | 7/10 |
Residence programmes in Uzbekistan
- Residence permit through purchase of real estate (Decree UP-5611) — Investment CHF 80'000
- Golden visa – 5-year residence for donation (Decree PF-67) — Investment CHF 200'000
- Investor residence permit (company capital) — Investment CHF 200'000
- Work permit and temporary residence — employment
- Family reunion residence — family
Frequently asked questions
How many days do I need to spend in Uzbekistan to become tax resident?
after 183 days. 183 days in any 12 consecutive months Flat 12% PIT; dividends 5%
How much tax will I pay in Uzbekistan?
In Uzbekistan the top income tax rate is 12%, dividends are taxed at up to 5% and companies pay 15% corporate tax.
Which residence programmes does Uzbekistan offer?
Residence permit through purchase of real estate (Decree UP-5611) (CHF 80'000); Golden visa – 5-year residence for donation (Decree PF-67) (CHF 200'000); Investor residence permit (company capital) (CHF 200'000); Work permit and temporary residence; Family reunion residence
What is the usual way to move to Uzbekistan?
Property residence (USD 300k Tashkent / 100k regions). Buy property ≥USD 300k in Tashkent (200k major regions, 100k elsewhere) → 5-yr permit; or Golden Visa fee USD 250k + 150k per family member
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
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