Uzbekistan - Special legal regime for digital business
Viktoriya Sleta
Pursuant to Constitutional Law of the Republic of Uzbekistan No. ZRU-1169 "On the International Center for Digital Technologies" dated August 19, 2026, a special legal regime has been established for the "Enterprise Uzbekistan" center. The Law aims to create conditions for the activities of international technology companies and attract investments into the digital economy.
The special regulation covers corporate and commercial relations, personal data and intellectual property protection, artificial intelligence, and innovation testing. When regulating certain relations, the use of common law elements, as well as the principles and rules of equity of England and Wales applied in international financial centers, is envisaged, provided that they do not contradict the Constitution of the Republic of Uzbekistan, this Constitutional Law, and the decisions of the Center.
A special tax regime is established for activities within the Center, including statutory tax incentives for certain categories of participants. The specific conditions for applying these incentives are determined by the provisions of Law No. ZRU-1169 and the Tax Code of the Republic of Uzbekistan.
The Law will enter into force on January 21, 2027.
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