For investors, families with roots in Uzbekistan and heirs: what the law lets an American buy, what the entry threshold is, and how the money gets back to the United States.
Can a US citizen buy real estate in Uzbekistan?
Yes. A US citizen can buy property under construction or newly built property in Uzbekistan without a residence permit: the United States is on the list of countries approved by Cabinet of Ministers Resolution No. 384 of 13 July 2022. Under Presidential Decree No. UP-101 of 8 April 2022, the price in Tashkent, Tashkent region and Samarkand must be at least the equivalent of USD 150,000 under a contract signed during construction, or USD 180,000 for a completed property; in other regions the figures are USD 70,000 and USD 85,000. A property counts as new if it was commissioned no more than three years ago. A foreigner cannot buy land in Uzbekistan: land is available on lease only. This purchase does not give a right to a residence permit, which has a separate threshold starting at USD 300,000 in Tashkent. A non-resident's rental income is taxed in Uzbekistan at 12%; tax on a sale is calculated on the gain — the sale price less the documented purchase price.
These are not abstract risks but the points at which a foreign buyer's deal stops, or the money gets stuck on the way back.
A deposit has been paid for a resale apartment or a house with a land plot, and the notary will not certify the deal.
Three conditions are not checked together: the property must be under construction or commissioned no more than three years ago, the price must be at or above the regional threshold, and the land under a house does not pass into a foreigner's ownership.
A buyer from the United States paid for an apartment at the excavation stage and is left with a contract that gives nothing to enforce.
People assume escrow accounts are already mandatory. So far only some projects use them, and the mandatory-escrow law was passed on 10 November 2026 by the Legislative Chamber only and will not cover projects already under way. We check whether the project runs through escrow, and the contract terms.
The unclear status surfaces at the worst moment — on a sale, an inheritance or a transfer of money to the United States.
Voluntarily acquiring a foreign citizenship is a ground for losing Uzbek citizenship, and status decides whether the thresholds for foreigners apply. It is established before the deal.
The bank asks for documents on the source of funds and on tax paid, and the transfer stalls.
The law guarantees an investor unrestricted transfer of funds abroad once taxes are paid. The file — the contract, the bank payment, the title registration, the tax calculation — is assembled on the day of purchase, not of sale.
The buyer's citizenship, the status of the property and the regional threshold — in writing, before any deposit.
Land rights, the building permit, encumbrances and the title history.
A price with a margin above the dollar threshold after conversion from soum, completion dates, the developer's liability and the return of money.
The text of the power of attorney for a US notary, the apostille and translation; certification of the deal and title registration in Uzbekistan.
The non-resident tax calculation on rent and on a sale, property tax, and the bank file for a transfer to the United States.
A call in English or Russian: the purpose of the purchase, budget, citizenship.
A written opinion: whether this property can be bought and on what terms.
In person during a visa-free trip, or through a representative under an apostilled power of attorney; payment goes through a bank.
Title registration, the lease, taxes and the transfer of money to the United States.
Every point links to the primary source so you can check it yourself.
Citizens of the states on the Cabinet of Ministers list may buy property under construction and new property in Uzbekistan, excluding land plots, without a residence permit: in Tashkent, Tashkent region and Samarkand from the equivalent of USD 150,000 under a contract signed during construction and from USD 180,000 for a completed property; in other regions from USD 70,000 and USD 85,000. Such a purchase gives no right to registration at a place of residence or to a residence permit (clause 3 of Decree No. UP-101 of 8 April 2022).
lex.uz — Decree No. UP-101, clause 3 (in Russian)The United States of America is on the list of countries whose citizens may buy new property without a residence permit. A property is new if it is under construction, or if title to it arose from an acceptance act and it was commissioned no more than three years ago (Cabinet of Ministers Resolution No. 384 of 13 July 2022).
lex.uz — Resolution No. 384 (text in Uzbek)Payments in such deals go through bank accounts, and proof of payment is presented to the notary; when several persons buy together, each owner's share must be at least the threshold. For foreign citizens holding a Vatandosh card the price threshold does not apply and no residence permit is required — an addition of 26 August 2025 (para. 32-1 of the notaries' regulation, Cabinet of Ministers Resolution No. 726).
lex.uz — notaries' regulation, Resolution No. 726 (text in Uzbek)Citizens of the countries in Annex 6, including the United States, obtain the right to a residence permit when they buy real estate worth at least the equivalent of USD 300,000 in Tashkent and Tashkent region, USD 200,000 in Samarkand, Bukhara, Namangan, Andijan, Fergana and Khorezm regions, and USD 100,000 in the other regions (clause 5 of Decree No. UP-5611 of 5 January 2019).
lex.uz — Decree No. UP-5611, clause 5 and Annex 6 (in Russian)Since 1 January 2026 US citizens have had visa-free entry for up to 30 days from the date of entry into Uzbekistan (clause 1 of Decree No. UP-203 of 3 November 2025).
lex.uz — Decree No. UP-203Foreign citizens may hold land plots in Uzbekistan on lease only (Art. 17 of the Land Code).
lex.uz — Land Code, Art. 17 (in Russian)A contract for the sale of a house or apartment must be notarised and registered with the state (Art. 488 of the Civil Code), and the transfer of ownership to the buyer is subject to state registration (Art. 481).
lex.uz — Civil Code, Arts. 481 and 488 (in Russian)Income of a non-resident individual from sources in Uzbekistan is taxed at 10% for dividends and interest and at 12% for other income apart from freight (Art. 382 of the Tax Code); income from a sale of property is the excess of the sale price over the documented purchase price (Art. 375).
lex.uz — Tax Code, Arts. 375 and 382 (in Russian)Property tax on individuals for apartments and houses of up to 200 sq. m has been 0.36% of cadastral value since 1 January 2026, and 1.5% for property let to a legal entity or an individual entrepreneur (Arts. 420 and 422 of the Tax Code).
lex.uz — Tax Code, Arts. 420 and 422 (in Russian)Investors are guaranteed unrestricted transfer of funds in foreign currency into and out of Uzbekistan, provided taxes and other payments are made, including income from investments and proceeds from their sale; repatriation may be suspended for an offence by the investor or under a court or arbitral decision (Art. 17 of Law No. ZRU-598 of 25 December 2019).
lex.uz — Law No. ZRU-598, Art. 17 (in Russian)Uzbekistan has bilateral investment treaties with 53 countries but not with the United States (US State Department Investment Climate Statement for 2025).
state.gov — 2025 Investment Climate StatementForeign real estate that a US citizen holds directly is not reported on Form 8938, while foreign accounts must be reported on the FBAR if their aggregate balance exceeded USD 10,000 at any time during the year.
irs.gov — comparison of Form 8938 and FBARThe Hague Apostille Convention has been in force for the United States since 15 October 1981 and for Uzbekistan since 15 April 2012.
hcch.net — Apostille Convention status tableUzbekistan does not recognise its citizens as holding the citizenship of a foreign state (Art. 12), and voluntarily acquiring foreign citizenship is a ground for losing Uzbek citizenship (item “д” of Art. 25 of Law No. ZRU-610 of 13 March 2020).
lex.uz — Law No. ZRU-610, Arts. 12 and 25 (in Russian)On 10 November 2026 the Legislative Chamber passed a shared-construction law with mandatory escrow accounts for projects whose building permit is issued after it enters into force. As of 13 November 2026 the law has not been approved by the Senate or signed.
gazeta.uz — shared-construction law, 10.11.2026 (in Russian)| Criterion | New-build without a residence permit (UP-101) | Purchase with a right to a residence permit (UP-5611) |
|---|---|---|
| Tashkent and Tashkent region | from USD 150,000 under a construction-stage contract, from USD 180,000 for a completed property | from USD 300,000 |
| Other regions | from USD 70,000 and USD 85,000; the city of Samarkand is treated as Tashkent | USD 200,000 or USD 100,000 depending on the region |
| Type of property | under construction or commissioned no more than three years ago | the decree does not limit the purchase to new-builds |
| Residence permit | no — expressly excluded by the decree | gives the right to obtain one |
| Land | lease only | lease only |
The regime is chosen by purpose. For an income-producing apartment and visits of up to 30 days, a new-build from USD 150,000 is enough; to live in Tashkent with a family, the budget starts at USD 300,000, and the status of the spouse and children is agreed with the migration authority before the deal.
We will go through your situation, tell you what can realistically be done and by when, and name a price once we understand the scope. Any figure before that would be made up.
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Book a consultationNo testimonials and no case studies here: they cannot be verified. Only what you can confirm yourself.
The rules link to primary sources — lex.uz, the US Internal Revenue Service and State Department, the Hague Conference — and were checked on 13 November 2026; the status of the shared-construction law is as reported by gazeta.uz.
Pactum is a legal platform, not a real estate agency: we have no properties for sale and work on the buyer's side.
The contract with a foreign client is bilingual, in Russian and English; the contracting party is PACTUM-AI CA LLC, taxpayer ID 313212227; the invoice is issued in US dollars and paid by SWIFT transfer.
This material is for information only and is not legal or tax advice on your particular situation. Rules change — check the current wording via the links to the primary sources above. To have your case assessed, send a request.