The Law on the “Enterprise Uzbekistan” International Digital Technology Center Has Been Signed

The law creates a special legal framework for Enterprise Uzbekistan, establishing 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 in effect until 2100 and covers corporate and commercial relations, investment activity, labor relations, data and intellectual property protection, public services, artificial intelligence, education, 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, valid until 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 establishes a legal framework for an ecosystem of alternative and venture investment, defining four categories of investors: institutional investors, startup investors, resident-investors, and infrastructure investors.

Investors have the right to independently determine the scope, form, and direction of their investments and to freely manage the income they receive. The law ensures the protection of funds, assets, property, and property rights from nationalization, expropriation, confiscation, freezing, and other restrictions, unless otherwise specified by law or mandated by 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.

Protection of intellectual property rights

The law ensures the protection of intellectual property rights in line with widely accepted international standards and introduces additional mechanisms for their registration and protection, including the option to submit applications via digital services.

Freedom for artificial intelligence and education

The law guarantees the freedom to conduct research, develop, test, and deploy artificial intelligence technologies, provided that human rights, public safety, and the international commitments of the Republic of Uzbekistan are respected. It also lays the groundwork for international scientific and technological collaboration.

In the education sector, the use of programs and standards from top foreign educational institutions is allowed. 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 framework applies within the Center: only VAT, profit tax, and personal income tax remain in effect, while all other taxes and fees do not apply to activities carried out under the special regime.

For exports and activities conducted within the Center:

— 0% personal income tax for foreign employees;

— investors are exempt from tax on dividends and other income derived from investment activities under the special legal regime.

However, Enterprise Uzbekistan offers more than just tax benefits. Companies will operate under unique rules for registration, corporate governance, contractual relations, investment, employment, banking operations, and data protection. The regulatory framework incorporates elements of English common law and international best practices, and English is designated as the official language for recordkeeping.

As a result, investors gain not only zero tax rates but also a clear, secure legal environment within Uzbekistan that aligns with international business standards.

Civil, economic, corporate, labor, and other disputes arising under the special legal regime are under the jurisdiction of the Tashkent International Commercial Court.

Governance and next steps

The highest authority of Enterprise Uzbekistan is the Governing Council, led by the President of the Republic of Uzbekistan. The Center’s Administration functions as the executive body, tasked with creating rules, supporting participants, developing infrastructure, monitoring projects, and managing the regulatory sandbox.

During the initial phase, the Center’s bodies will approve a series of resolutions outlining the practical procedures for registration, licensing, investment, tax and customs administration, labor relations, data protection, and other components of the special legal regime.

In the subsequent phase, Enterprise Uzbekistan will concentrate on expanding its regulatory framework, launching digital services, developing infrastructure, and attracting global technology firms, startups, investors, and international partners.

About Enterprise Uzbekistan

Enterprise Uzbekistan (International Digital Technology Center) is a technology jurisdiction for global Bigtech companies, located 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.

Vladislav Yun
Head of Communications
v.yun@enterprise.gov.uz
(+998) 90-328-8077