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.
- 2Legislation
Where an international treaty establishes different rules, the rules of the international treaty apply.
- 6Zone development programme
If 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).
- 7State property and land within the zone
Land 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.
- 9Types of zones
Free economic zones, special science and technology zones, tourist and recreational zones, free trade zones and special industrial zones.
- 10Free economic zone
Established for the production of new, high-tech, import-substituting and export-oriented industrial products.
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- 14Special industrial zone
The rules and procedure for its operation are approved by the Cabinet of Ministers.
- 15General requirements
Compliance with construction, technical regulation, environmental, occupational and industrial safety requirements; sources of financing; alignment with the zone's specialisation; energy efficiency of equipment.
- 16Requirements for free economic zones
Products that are not manufactured in Uzbekistan or whose output does not cover the domestic market; a change in the first 4 digits of the HS code or an increase in value added of at least 30%. The directorate requests the required opinions itself. Does not apply to fully export-oriented projects.
- 17Requirements for science and technology zones
Registered patent rights and scientific and technical novelty.
- 18Requirements for tourist and recreational zones
Tourist safety: video surveillance, warning and assistance systems.
- 19Prohibited activities
Weapons and ammunition, nuclear and radioactive materials, alcohol and tobacco, raw hide processing and animal slaughter, cement, concrete, bricks and reinforced concrete slabs, waste processing, oil refineries, and others.
- 20Establishment of a zone
Established by a decision of the President for a term of 30 years.
- 22Grounds for liquidating a zone
If a zone is liquidated early on certain grounds, participants receive a guarantee or compensation, or their previously granted benefits are retained.
- 24Zone directorate
A state institution. It operates as a one-stop shop, maintains the register of participants and leases land through auctions. It has no right to interfere in the lawful activities of participants.
- 25Management of a special industrial zone
The management company (a JSC or LLC, including with foreign participation) leases land at auction and handles utility settlements under a single contract.
- 26Submitting an application
Submitted to the directorate together with an extract from the charter, a business plan or feasibility study, and a draft investment agreement. Foreign persons provide legalised or apostilled documents.
- 27Review of the application
Registered on the day of submission and reviewed within 10 working days, after which the investor receives an opinion. If rejected, it is returned with reasons stated and may be resubmitted.
- 28Decision-making
The decision is recorded in minutes. It is the basis for putting the land up for auction and concluding an investment agreement with the winner. A negative decision may be appealed.
- 29Obtaining participant status
The legal entity must be registered within 5 working days of receiving the plot. After payment of the register fee and submission of an application, the entity is entered in the register within 2 working days and a certificate is issued.
- 30Rights and obligations of a participant
The right to use guarantees, benefits and preferences, to lease land through auctions and to build infrastructure facilities.
- 31Loss of status
Upon liquidation of the zone or the legal entity, a change of address to outside the zone, failure to fulfil obligations under the agreement, on application, or upon reorganisation (except a merger of participants enjoying the same benefits). The decision is agreed with the authorised body; a decision concerning obligations may be appealed in court. Loss of status cancels tax and customs benefits.
- 32Deprivation of status for failure to fulfil obligations
The breach is recorded in a report and up to 90 days are given to remedy it. In case of force majeure or fault of the directorate, a schedule is drawn up. If the breach is not remedied, notice of termination of the agreement is given with the consent of the authorised body; unless it is appealed in court within 10 days, the agreement is deemed terminated.
- 33Termination of status on application
The application is reviewed within 10 days, or within 30 days if there are signs of damage to the directorate. If there is no damage, the company's operations and property rights are preserved; only the special regime ends.
- 34Concluding an investment agreement
Land lease terms are set out in the agreement. It is signed within 3 working days after the auction winner is determined or the directorate makes its decision, and enters into force on the date participant status is obtained.
- 35Extending the agreement term
At least one month before the term expires, an application is submitted with a business plan justifying continuation of the project.
- 36Termination of the agreement
On expiry of the term, upon deprivation of status, upon early liquidation of the zone, and in other cases provided for by legislation or the agreement.
- 37Features of the special legal regime
Customs, tax, entry and exit, labour and financial regimes are established by law or by a decision of the President. Benefits apply only to activities within the zone. Foreign investors that are participants enjoy all rights and guarantees provided by law.
- 38Special customs regime
Temporary exemption from or reduction of customs payments, and easing of non-tariff restrictions. Does not apply to transit.
- 39Tax and customs payment benefits
Exemption from customs payments for construction materials not produced in the country and for technological equipment with no locally produced equivalent. No customs payments are due on raw materials for export products. VAT on imports is deferred for up to 120 days, and excess VAT is refunded within 7 days.
- 40Labour relations
Governed by the Labour Code and contracts. At least 90 percent of employees must be citizens of Uzbekistan.
- 42Legal protection guarantees
If tax legislation changes, the rules in force on the date of entry in the register apply for the duration of the benefits, but for no more than 10 years (except for excisable goods). Damage from unjustified interference, lost profits and moral damage are compensated through the courts.
- 43Dispute resolution
Disputes are resolved in the manner established by legislation.