Uzbekistan recently published Presidential Decree No. UP-180 of 4 October 2025 in the Official Gazette, which provides for the introduction of a special tax regime for the taxation of the income of foreign nationals. The special tax regime is primarily meant to improve the attractiveness of Uzbekistan for foreign investors. Effective 1 January 2026, the Decree provides a personal income tax exemption on the income of foreign nationals derived from outside Uzbekistan if the following conditio…