The Agency of "Uzbekcosmos"

A new stage in supporting the creative economy in Uzbekistan The Presidential Decree established a number of important tax incentives specifically for residents of the creative park.

PD-61, 26.03.2025

These incentives are valid from May 1, 2025 to January 1, 2031 and are aimed at reducing the financial burden of business entities operating in the creative sector, creating new jobs and increasing the competitiveness of the sector:

Residents of the creative park:

– social tax;

– personal income tax (PIT) is paid at a rate of 50 percent of the current rate.

This incentive serves to reduce labor costs of enterprises operating in the creative industry.

The right to apply turnover tax

Residents of the creative park can operate as turnover tax payers, regardless of the amount of income from the sale of goods (works, services).

At the same time, residents also have the right to switch to the generally established taxation regime at their discretion.

Who are Creative Park residents?

Creative economy residents (legal entities and individuals) can operate in the following areas:

– literary creativity;

– applied arts and crafts;

– architecture, design and urban planning;

– audiovisual arts;

– performing arts and other areas related to creative creativity.

Note: These tax benefits can only be used by legal entities and individuals whose income from their activities is 80 percent related to the creative economy and who have received the status of a Creative Park resident in accordance with the established procedure. The procedure for organizing the activities of the Creative Park has also been approved.