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.