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Starting April 2026, the system of mandatory contributions for residents of IT Park Uzbekistan becomes more flexible — but also more demanding. The preferential 1% rate is no longer guaranteed for everyone. It will only remain for companies whose export revenue share equals at least 20% of their total annual income. For the rest, the rate will rise.
How the Contribution Rate Will Change
Resolution of the Cabinet of Ministers No. 303 of May 29, 2024 (clause 9) introduces a three-tier contribution system:
If your company does not develop export activities, you will have to pay 2–3 times more. The flat 1% rate is a thing of the past.
- 1% — if the export share of total income is 20% or higher;
- 2% — if the export share is below 20% and the company's annual income is up to 100 billion UZS;
- 3% — if the export share is below 20% and the annual income exceeds 100 billion UZS.
If your company does not develop export activities, you will have to pay 2–3 times more. The flat 1% rate is a thing of the past.
The minimum export share requirement does not apply to Cyber Park residents. For them, the contribution amount still depends solely on total annual income.
Why This Matters Now
IT Park is consistently encouraging export activity. Companies that are already selling services abroad or just starting to do so find themselves in a more favorable position. Those focused solely on the domestic market face higher financial pressure.
At the same time, the basic IT Park benefits (exemption from all taxes and customs duties) remain in place until January 1, 2028 — but only if all requirements, including export targets, are met.
At the same time, the basic IT Park benefits (exemption from all taxes and customs duties) remain in place until January 1, 2028 — but only if all requirements, including export targets, are met.
What to Do
To prevent a rise in contributions, it is important to act proactively:
- Assess your current revenue structure. Calculate your actual export revenue share. If it is close to 20%, strengthen your position. If it is far below, consider entering foreign markets.
- Check your revenue classification. Not all companies correctly classify income as export revenue. A mistake could cost you a higher rate.
- Update your financial model. Factor in the possible rate increase when planning your budget.
- Seek professional help. Navigating the nuances on your own can be difficult.
How TechCount Can Help
We have been supporting IT Park residents since the program's launch and help companies adapt to legislative changes. Our experts will:
Check your numbers now. Contact us, and we will help you maintain the preferential rate and avoid unnecessary costs.
- audit your revenue structure and determine your actual export share;
- assess how the new rules will impact your business;
- prepare documents for interaction with the IT Park directorate;
- provide full tax and legal support.
Check your numbers now. Contact us, and we will help you maintain the preferential rate and avoid unnecessary costs.