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We provide legal support in international trade, export-import operations, cross-border transactions, and foreign investment projects.
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Tashkent, October 14, 2025 — The law firm Sher Legal and the Embassy of the Slovak Republic in Uzbekistan have signed a memorandum of cooperation aimed at strengthening legal and business ties.The memorandum outlines potential collaboration in areas related to investment projects, business initiatives, and legal support for Slovak companies interested in operating in Uzbekistan.This partnership marks an important step toward closer cooperation in the fields of law and investment, and the development of business relations between Uzbekistan and Slovakia.


On October 4, 2025, Presidential Decree No. UP–180 was signed."On measures to introduce a special tax regime for foreign citizens."According to the document, starting from January 1, 2026, Uzbekistan will introduce a special taxation regime for income of foreign citizens, which providesfor exemption from personal income tax in respect of income received from sources outside the Republic of Uzbekistan.To apply this mode, the following conditions must be met: – payment of a special fee of 50,000 US dollars;– opening a bank account in an authorized commercial bank of Uzbekistanor a crypto wallet on an authorized crypto exchange. In addition, individuals who have been in Uzbekistan for more than 30 days for consecutive 12 months and own real estate in the country (by right of ownership or lease) are recognized as tax residents of the Republic of Uzbekistan.



