Article 30. Infrastructure Investor

On the International Digital Technologies Center (LRU-1169-son) · Date: 19.08.2026 · In force

A natural and/or legal person investing in the construction, reconstruction or modernisation works, and in the creation of, research and development centers, offices and production buildings and infrastructure facilities for the implementation of infrastructure projects for the purpose of developing the territory of the Center, shall be recognised as an infrastructure investor.

With respect to infrastructure investors, the special legal regime of the Center shall not apply, except in the cases provided for by part three of this Article.

Infrastructure investors shall be exempt from all taxes on the income derived from the sale and leasing of the facilities of infrastructure projects that have been commissioned.

The list of infrastructure projects, as well as the conditions for the use of tax incentives by an infrastructure investor, shall be determined by the resolutions of the Center.

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National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/8425806

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Cite as: Article 30. Infrastructure Investor On the International Digital Technologies Center (LRU-1169-son). neolex.uz/en/laws/law-8422566/30 (lex.uz/docs/8425806)