Uzbekistan Company Registration | Set Up an LLC in Uzbekistan
Planning Uzbekistan company registration, or want to set up a company in Uzbekistan to enter Central Asia’s most populous market? The entity most foreign investors use is the limited liability company (LLC, MChJ/ООО). You can register it through the automated registration system on my.gov.uz or through the single window at a Public Services Center. Most sectors allow 100% foreign ownership with no local partner, and a foreign national can serve as the company’s head.
No minimum capital requirement was found for a general LLC. Under the Law on Investments and Investment Activity, a company with foreign investment of 15% or more of its charter capital is a foreign investment enterprise. On tax, the general corporate income tax rate is 15%, VAT is 12%, dividends paid to non-residents are subject to 10% withholding, and companies with annual turnover of no more than 12,000 BCU can choose the turnover tax at a general rate of 4%. NSS Group (戰國策集團) offers a one-stop Uzbekistan company formation service, from LLC shareholding and charter planning, translation and certification of shareholder documents, and online or in-person registration, to the choice between turnover tax and the general tax regime, bank account opening advice and ongoing bookkeeping and tax filing.
Most sectors allow foreigners to own 100% with no local partner, and a foreign national can serve as the company’s head.
Companies can be set up online through my.gov.uz since April 1, 2017, and the single window applies to foreign-owned companies as well.
The general corporate income tax rate is 15%. Dividend withholding is 5% for residents and 10% for non-residents, with the rates set out in the Tax Code.
Companies with annual turnover of no more than 12,000 BCU can choose the turnover tax at a general rate of 4%, which replaces corporate income tax and VAT.
in Uzbekistan?
Uzbekistan is the most populous country in Central Asia, with a labor force of about 15.7 million, and the official investment website lists GDP growth of 7.7% in 2025. Foreign investors usually enter through a limited liability company (LLC). Most sectors allow 100% ownership, and you can register online through my.gov.uz. On tax, the general corporate income tax rate is 15% and VAT is 12%, and small businesses can choose the 4% turnover tax. A new Law on Limited Liability Companies reportedly took effect in July 2026, so plan the charter against the latest text before you set up.
in 3 steps
In Uzbekistan, the entity foreign investors use most is the limited liability company (LLC). Shareholders can be legal entities or individuals, a foreign national can be appointed as head, and there is no minimum number of employees. Founders can use the standard founding document templates on the Ministry of Justice website, submit the application through the automated business registration system integrated into my.gov.uz or at a local Public Services Center, and pay the state fee. Foreign-owned companies follow the same procedure as other companies, and after approval the company receives a taxpayer identification number (TIN).
Registration in Uzbekistan is digital, but an online application requires an electronic digital signature, and foreign shareholders’ documents must be translated and certified. Once the new Law on Limited Liability Companies of 2026 is in force, rules on the number of participants and on increasing or reducing capital may change, so confirm the charter against the latest text on lex.uz before you set up. NSS Group helps you plan the shareholding structure, prepare documents and arrange annual maintenance, so your Uzbekistan company stays clear and compliant from setup to operation.
Decide on the company name, business activities and charter capital. You can use the standard founding document templates on the Ministry of Justice website. Prepare passport copies of all founders and the head of the company, registration documents of any foreign corporate shareholder (translated and certified), and a local registered address.
Submit the application and pay the state fee through the automated business registration system integrated into my.gov.uz (open since April 1, 2017), or at the single window of a local Public Services Center. Foreign-owned companies follow the same registration procedure as other companies.
After approval, the company receives a taxpayer identification number (TIN). Next, sign a banking services agreement to open an account and make a company seal if needed. Then choose the turnover tax or the general regime (CIT 15% plus VAT 12%) based on turnover, and file on schedule with the State Tax Committee.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Uzbekistan bank account documents and process advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Assessment of LLC, representative office or other entity and shareholding structure
- Drafting of founding documents and translation and certification of shareholder documents
- Registration through my.gov.uz or a Public Services Center
- Choice of turnover tax or the general regime after the TIN is issued
- Bank account opening advice and ongoing bookkeeping and tax filing
The official state fee is paid at the standard rate published at the time of registration (official amount not obtained). Document translation, certification and local agent costs are quoted at actual cost. Service fee: free assessment and written quote.
Uzbekistan company registration at a glance
The points people ask about most when registering a company in Uzbekistan, checked against official sources (updated November 2026).
| Company type | Limited liability company (LLC, MChJ/ООО) |
|---|---|
| Registration authority | Single window at a Public Services Center or my.gov.uz |
| Foreign ownership | Up to 100% in most sectors, no local partner required |
| Minimum capital | No minimum capital requirement found for a general LLC |
| Corporate income tax | General rate of 15% |
| VAT | VAT 12% |
| Setup time | Depends on review progress |
| Annual filing | Quarterly CIT returns; annual return by March 1 of the following year |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Uzbekistan company formation cost: fee breakdown
The government cost of registering an Uzbekistan company is mainly the state fee paid at registration. No minimum capital requirement was found for a general LLC, but capital requirements for foreign investment enterprises should still be confirmed with the registration authority. The main items are listed below so you can check each line when you compare quotes.
| Item | Fee | Notes |
|---|---|---|
| Company registration fee | As published by the authority | The state fee is paid when you apply through my.gov.uz or a Public Services Center. The officially published amount was not obtained. |
| Charter capital | No minimum capital requirement found for a general LLC | Some official-related websites still state that a foreign investment enterprise needs charter capital of at least UZS 400 million. Confirm with the registration authority whether this currently applies. |
| Document translation and certification | Quoted at actual cost | Foreign-language documents such as a foreign corporate shareholder's certificate of registration and articles must be translated into the local language and certified. |
| Bookkeeping and tax filing | Quoted by bookkeeping volume | CIT is filed quarterly by the 20th of the month after each quarter, and the annual return is due by March 1 of the following year. VAT and turnover tax are filed monthly. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, the tax regime, whether you apply for IT Park resident status, and cross-border tax planning. Every item is listed in the quote, with no hidden fees. |
The registration procedure is based on Uzstroymaterialy's guidance on registering a foreign enterprise and IT Park's guide for foreign founders (secondary sources). Filing deadlines and some tax rates are based on the PwC tax summaries (secondary source). The official state fee amount was not obtained; the latest notice from the authority prevails.
Uzbekistan tax and compliance: income tax, VAT and turnover tax
Under Uzbekistan's general regime, companies pay corporate income tax and VAT. Small businesses can choose the turnover tax instead of both. CIT is filed quarterly and VAT monthly. Shareholders should also check whether their home country has a tax treaty with Uzbekistan and whether controlled foreign company (CFC) rules apply to them.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax (CIT) | General rate of 15% | 20% for commercial banks, producers of cement and polyethylene granules, mobile network operators, and markets and shopping centers. From 2026, the rate for e-commerce businesses rises from 10% to 15%, and from 2025 the 0% CIT on export income was abolished. |
| Value added tax (VAT) | 12% | Also applies to imports. Exports are in principle zero-rated, and insurance and most financial services are exempt. Companies with annual turnover above 12,000 BCU and permanent establishments of foreign legal entities are VAT payers and file monthly. |
| Turnover tax (simplified regime) | Generally 4% | Available to companies with annual turnover of no more than 12,000 BCU, replacing CIT and VAT. From 2026 it is filed monthly. |
| Dividend and interest withholding | Non-residents 10%, residents 5% | 20% on royalties, service fees, rent and other income. Uzbekistan has tax treaties in force with 55 countries; check whether your country is one of them. |
| Filing and prepayment | Annual return by March 1 of the following year | Quarterly CIT returns are due by the 20th of the month after each quarter. Companies with prior-year income above UZS 20 billion prepay CIT by the 23rd of each month. |
| Tax audits | Selected by risk rating | Cases are selected by a red, yellow and green risk analysis, and the statute of limitations is 3 years. |
| Foreign investment enterprise | Foreign investment of 15% or more | Defined under the Law on Investments and Investment Activity (ЗРУ-598) and eligible for investment guarantees under the investment law. |
Some tax rates are based on the PwC tax summaries (secondary source, reviewed 2026-08-27). The definition of a foreign investment enterprise follows the current version of the Law on Investments and Investment Activity on lex.uz. The text of the new Law on Limited Liability Companies still needs to be checked against the original. Have an accountant assess how the rules apply to your actual structure.
Uzbekistan LLC, representative office or permanent establishment: which one?
Foreign companies setting up in Uzbekistan most often compare a new limited liability company (LLC), a representative office of a foreign company, or a permanent establishment (PE) for short-term projects.
| Item | Limited liability company (LLC) | Representative office of a foreign company | Permanent establishment (PE) |
|---|---|---|---|
| Legal status | Uzbek legal entity that can carry out commercial activities | Not a legal entity; cannot carry out commercial activities | No legal entity; arises from doing business locally |
| Setup procedure | Registration at a Public Services Center or on my.gov.uz | Accreditation from the investment authority, valid for 1 to 3 years | Determined under Article 20 of the Tax Code, followed by tax registration |
| Ownership and management | Up to 100% foreign ownership; a foreign national can be head | Appointed by the parent company; foreign representatives within the accreditation scope need no work permit | The foreign company is directly responsible |
| Tax | CIT 15%, VAT 12% or turnover tax | Depends on activities | CIT at PE level; also a VAT payer |
| Best for | Long-term operations, sales and production | Market research, liaison and coordination | Short-term construction or projects |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Uzbekistan
- Visas: entry rules depend on your nationality, so check the requirements for your passport before you travel. Visitors staying 3 days or more must register their accommodation.
- Tax treaties: dividends paid to non-residents are subject to 10% withholding. Whether a tax treaty reduces this depends on your country of residence.
- Home-country rules: some countries require approval or a filing before residents or companies invest abroad, and some apply controlled foreign company (CFC) rules. Confirm this before you transfer capital to Uzbekistan.
- Documents: registration documents of foreign shareholders must be translated into the local language and certified. Allow time to have them certified and translated in your home country.
- New LLC law: once the new Law on Limited Liability Companies of 2026 is in force, rules on the number of participants, capital increases and reductions, and minority shareholder protection may change. Confirm the charter against the latest text on lex.uz before you set up.
Why work with NSS Group on Uzbekistan company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and corporate advisory group with more than 25 years of experience and more than 30,000 companies served. We provide company formation, bank account opening, accounting and tax, and annual maintenance in Uzbekistan and many other countries and regions. We can handle my.gov.uz registration and help you choose between the turnover tax and the general regime. Our fee is a written quote after a free assessment. Call the toll-free number 0800-003-191 (Taiwan) or use the form on this page.
Further reading
Sources: PwC Worldwide Tax Summaries: Uzbekistan Taxes on corporate income (reviewed 2026-08-27); PwC: Uzbekistan Other taxes (VAT 12%, thresholds); PwC: Uzbekistan Withholding taxes; PwC: Uzbekistan Tax administration; PwC: Uzbekistan Significant developments; lex.uz: Law on Investments and Investment Activity ЗРУ-598 (current version 2026-07-25); Uzstroymaterialy (state industry association): Register a foreign company; IT Park Uzbekistan: How to register a business in Uzbekistan (guide for foreign founders, column article); Ministry of Investment, Industry and Trade of Uzbekistan, invest.gov.uz (labor force, GDP growth); . The latest official notices prevail. This page is general information, not legal or tax advice.
How long does it take to set up a company in Uzbekistan?
We did not find an officially published standard processing time. You can apply through the automated registration system integrated into my.gov.uz or at the single window of a Public Services Center, and foreign-owned companies follow the same procedure as other companies. The overall timeline depends mainly on drafting the founding documents, translating and certifying foreign shareholders’ documents, obtaining an electronic digital signature and opening a bank account. The actual number of days varies by case.
What documents do I need to register a company in Uzbekistan?
You generally need the company name, founding documents (the Ministry of Justice standard templates can be used), passport copies of all founders and the head of the company, a local registered address, and the certificate of registration and articles of any foreign corporate shareholder. Foreign-language documents must be translated and certified. An online application requires an electronic digital signature, and licensed activities also need a permit from the relevant authority.
Do I need to go to Uzbekistan in person?
Registration can be done through the my.gov.uz online system or at a Public Services Center, and an online application requires an electronic digital signature. Whether you need to be there in person depends on how you obtain the electronic signature and on the bank’s identity checks for account opening. Entry rules depend on your nationality, so plan any trip before you set up.
What taxes and annual filings does an Uzbekistan company have?
Under the general regime, corporate income tax is 15%, filed quarterly by the 20th of the month after each quarter, and the annual return is due by March 1 of the following year. VAT is 12% and filed monthly. Companies with annual turnover of no more than 12,000 BCU can choose the turnover tax (generally 4%), which is filed monthly from 2026. Companies with prior-year income above UZS 20 billion must prepay CIT every month. We recommend using a local accountant.
Which businesses should set up a company in Uzbekistan?
It suits trading, consumer goods, manufacturing and engineering businesses targeting Uzbekistan’s domestic market, as well as software, digital services and outsourcing businesses (which can consider applying for IT Park resident status). A company with foreign investment of 15% or more is a foreign investment enterprise and is eligible for investment guarantees under the investment law. Licensed sectors such as banking, insurance and mining need separate permits.
Who can help me register a company in Uzbekistan?
NSS Group (go.ai.com.tw) can help. With more than 25 years of experience and over 30,000 businesses served, NSS Group offers one-stop Uzbekistan company registration: LLC shareholding and charter planning, translation and certification of shareholder documents, registration through my.gov.uz or a Public Services Center, the choice between turnover tax and the general regime, bank account opening advice and ongoing bookkeeping and tax filing. Fees are based on a free assessment and a written quote. Call our toll-free line in Taiwan: 0800-003-191.