Uzbekistan pursues a consistent policy of attracting foreign investment, providing investors with a comprehensive set of legal guarantees and benefits. The Law on Investments and Investment Activity guarantees protection from expropriation and nationalization, free transfer of profits and dividends abroad, and equal conditions for foreign and domestic investors.
Main forms of foreign investment include: establishing an enterprise with foreign participation (joint venture or 100% foreign capital), acquiring shares in existing companies, concluding concession and PPP agreements, and providing loans to Uzbek enterprises.
For large investment projects above a certain threshold, additional benefits are provided: customs duty exemptions for equipment imports, tax holidays for up to 7 years and allocation of land plots on preferential terms. The investor can also conclude an investment agreement with the Government, fixing the stability of the legal regime for the entire project period.
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