Article 45. Particular Features of the Taxation of Investors Not Holding the Status of Participant of the Center

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

Natural persons who are investors shall be exempt from the payment of personal income tax on dividends and other income derived as a result of investment activity carried out within the framework of the special legal regime of the Center.

Legal entities that are investors shall be exempt from the payment of profit tax on dividends and other income derived as a result of investment activity carried out within the framework of the special legal regime of the Center.

Open in the readerWith colour highlights, notes, search and a test on the selected text.

All articles of the lawThis article in other languages:ru uz

Source of the text

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

The text is taken from lex.uz automatically and matches it in content: it is the same text, not a separate edition. It is given for educational and reference purposes and the content of the norms is not changed. It is not an official publication: for court, contracts and official answers check the current edition on lex.uz. About

About the site: NEOLEX (veoskill) is an educational project about the law of the Republic of Uzbekistan. It does not replace lex.uz; to the same texts it adds a separate address for every article, plain-word explanations, a glossary, tests and reading in three languages. Contact: Telegram @neovixar.

Cite as: Article 45. Particular Features of the Taxation of Investors Not Holding the Status of Participant of the Center On the International Digital Technologies Center (LRU-1169-son). neolex.uz/en/laws/law-8422566/45 (lex.uz/docs/8425806)