Special economic zones
Legislation
Every article that matters to investors is explained in plain language and linked to the exact place in the official text on lex.uz.
35articles
across 5 chapters of the Law
Chapters 1–3. General provisions and types of zones
- 2LegislationWhere an international treaty establishes different rules, the rules of the international treaty apply. lex.uz
- 6Zone development programmeIf a private investor builds production infrastructure with the permission of the Cabinet of Ministers, the costs are later reimbursed from the zone's funds (2026 wording). lex.uz
- 7State property and land within the zoneLand plots are allocated by the directorate and are at its disposal (except in special industrial zones). A plot is put up for an electronic online auction, and the winner obtains the right to lease it and to conclude an investment contract. Vacant state-owned facilities may be sold at auction subject to investment obligations. lex.uz
- 9Types of zonesFree economic zones, special science and technology zones, tourist and recreational zones, free trade zones and special industrial zones. lex.uz
- 10Free economic zoneEstablished for the production of new, high-tech, import-substituting and export-oriented industrial products. lex.uz
- 11Special science and technology zone lex.uz
- 12Tourist and recreational zone lex.uz
- 13Free trade zones lex.uz
- 14Special industrial zoneThe rules and procedure for its operation are approved by the Cabinet of Ministers. lex.uz
Key documents
- In force
Cabinet of Ministers resolution, 07.09.2023
CMR-452: administrative regulation
A public service provided via my.gov.uz, Public Services Centres or the directorate. The 8-stage scheme and deadlines, the single ground for refusal, the application form, applications prepared by the directorate, a fee of 45 BCA (base calculation amounts) and a certificate with a QR code. The scheme is as amended by CMR-30 (22.01.2025).
- In force
Presidential decree, 04.03.2025
DP-41: additional measures to improve the efficiency of special economic and industrial zones
Direct land lease following selection by the Government Commission and a Cabinet of Ministers resolution, leases of up to 49 years, removal of term limits, a special export zone, a customs regime for imported raw materials used for export, and a 6-month investment obligation.
- In force
Presidential decree, 26.10.2016
DP-4853: additional measures to intensify and expand the activities of free economic zones
Term of tax and customs payment benefits depending on the investment amount: $0.3–3 million - 3 years, $3–5 million - 5 years, $5–10 million - 7 years, $10 million and above - 10 years. Para. 4 as amended by DP-57 (25.03.2025).
- In force
Code
Tax Code, Chapter 68
Taxation of zone participants: exemption from property tax and land tax, benefit periods for profit tax, accelerated depreciation from 1 April 2026, and the procedure for applying benefits.