Tax Map · Relocation rankings

Tax residency in Uzbekistan

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• physical presence in Uzbekistan for 183 days or more during any 12‑month period beginning or ending in the tax period
• physical presence in Uzbekistan for less than 183 days in the year but more days than in any other single state

A self-funded foreigner can obtain long-term residence mainly by investing in new real estate (from about USD 100k, more in Tashkent) or in Uzbek businesses, or by qualifying for specialized schemes such as the IT visa, as there is no simple digital-nomad or direct passport-by-investment program.

Tax residency is based solely on days of physical presence and relative time spent; once an individual leaves Uzbekistan and no longer meets the 183‑day or 'more than any other state' test, tax residency ceases without tail or domicile rules.

“A foreign citizen residing in Uzbekistan for more than 183 calendar days during any consecutive 12 month period shall be considered a tax resident of Uzbekistan. A foreign individual shall also be recognized as a tax resident of Uzbekistan if that person resided in Uzbekistan for less than 183 days, but more than in any other state.” — State Tax Committee of the Republic of Uzbekistan

Estimate — confirm against the linked sources. See methodology.