UZBEKISTAN · BUSINESS FORMATION
Branch & Representative Office Registration in Uzbekistan
Bond Stone handles registration and accreditation of foreign company branches and representative offices in Uzbekistan — document preparation, MIIT accreditation, tax registration, and renewal.
For international businesses testing the Uzbekistan market or maintaining a liaison presence without incorporating a separate legal entity, a branch or representative office is a lighter entry route than a subsidiary. The representative office accreditation framework was substantially updated by Cabinet of Ministers Resolution No. 76 dated 07.02.2024, which simplified procedures and moved applications fully online.
Governed by: Civil Code of the Republic of Uzbekistan, Article 47 (representative offices); Cabinet of Ministers Resolution No. 76 dated 07.02.2024 "On Approval of the Regulations on the Procedure of Accreditation and Activities of Representative Offices of Foreign Commercial Organizations"; Law No. ZRU-1137 dated 21 April 2026 "On Limited Liability Companies" (Article 6, branches of Uzbek LLCs). Authority: lex.uz
Uzbekistan — Market Context 2025
7.7%
Real GDP growth in 2025
USD 43B
Investment implemented in 2025, of which USD 38.2B FDI — up 24% year on year
22,000+
Foreign-invested enterprises operating in Uzbekistan at 1 October 2026
Branch vs. Representative Office
| Factor | Branch Office | Representative Office |
|---|---|---|
| Commercial activity | Permitted — may generate revenue | Not permitted — liaison and marketing only |
| Legal personality | None — extension of parent | None — extension of parent |
| Registration body | Tax registration as a permanent establishment (Tax Code, Art. 130); confirm any further step for the activity | Ministry of Investments, Industry and Trade (MIIT) |
| Timeline | No processing time fixed by the Tax Code (Arts. 129, 130) | 5 working days (decision) |
| Accreditation period | N/A — indefinite registration | 1–3 years at the company's choice (renewable) |
| State duty for accreditation | N/A | 48 times the BCU on accreditation and on each extension, not annually (UZS 21.12 million at the BCU of UZS 440,000 from 1 September 2026); 90% if filed through the Unified Portal (Law No. ZRU-600, Annex, item 7(g); Resolution No. 76, paras. 13 and 40) |
| Foreign staff ratio | Standard employment rules | Foreign nationals: at most 40% of staff and at most 5 persons |
| Tax | 15% CIT on profit attributable to the branch, plus 10% on net profit after tax, which a treaty may reduce (Tax Code, Art. 347) | Generally not taxable if no commercial revenue |
| Application method | Tax authority filing | Online — Centre of Public Services portal (since 2024) |
Representative Office — Document Package
Under Cabinet Resolution No. 76 (07.02.2024), the following documents are required for accreditation of a representative office of a foreign commercial organisation with the MIIT. All documents must be apostilled (or consularly legalised) and accompanied by notarised translations into Uzbek or Russian. Documents must not be older than 6 months from the date of issuance.
✓ Written application from the parent company with: details of the company's business activities, connections with Uzbek entities, purpose and requested accreditation period, and contact details of the signatory
✓ Constituent documents of the parent company (Charter/Articles of Association) — apostilled
✓ Certificate of state registration or extract from the commercial register — apostilled
✓ Decision of the competent body of the parent company to open the representative office
✓ Power of attorney for the Head of the Representative Office
✓ Regulation on the Representative Office — approved by the parent company
✓ Letter of guarantee from the Uzbek premises owner confirming intent to lease office space
✓ Notarised translations of all documents into Uzbek or Russian
Legalisation: Consular legalisation is not required for documents bearing an apostille or drawn up under a treaty of Uzbekistan (Resolution No. 76, Annex 1). Check the treaty position for the home state before filing.
Annual Renewal & Foreign Staff Accreditation
Accreditation runs for the period granted, one to three years at the foreign company's choice. The renewal application must be filed at least 1 month before expiry. Each foreign employee of the representative office must be individually accredited — accreditation cards are issued for up to 12 months and must be renewed in parallel with the office accreditation. Bond Stone manages both the office and staff accreditation renewals for clients on an ongoing retainer.
Investing in Uzbekistan
Uzbekistan — Investment Framework
- 100% foreign ownership permitted in most sectors — no mandatory local partner requirement
- Enterprise with Foreign Investment (EFI) status — Law on Investments and Investment Activity No. ZRU-598 dated 25 December 2019
- 34 Special Economic Zones, 400 Small Industrial Zones (1 July 2026) — tax and customs duty exemptions for qualifying residents
- Active privatisation programme — 29 SOEs being privatised in 2025–2026
- Bilateral investment treaties — treaty arbitration access
Uzbekistan — International Financial Centre (Not Yet Operating)
Tashkent International Financial Centre (TIFC)
Created by Presidential Decree No. UP-48 of 30 March 2026 and Constitutional Law No. ZRU-1158 of 13 July 2026 (in force 25 July 2026), but not yet operating: activation requires TIFC Acts and presidential confirmation. The regime provides for TIFC Acts backed by the common law of England and Wales, an independent TFSA regulator, the Tashkent International Commercial Court, and tax exemptions for qualifying participants, most of them until 1 January 2076. Bond Stone is monitoring the TIFC Acts and will advise on TIFC entry once the Centre is activated.
Tashkent International Financial Centre — full guide →Why Bond Stone
- Full document package prepared in-house — apostille coordination, certified translations, Regulations drafting
- Online MIIT portal applications managed by our Tashkent team from day one
- Annual renewal tracking — office accreditation and staff accreditation cards managed on retainer
- Ranked Legal 500 EMEA and IFLR1000 — Tashkent office led by Assadullah Muradov, Managing Director
Primary legal authority: lex.uz · Bond Stone Uzbekistan office: Tashkent
Register your branch or representative office in Uzbekistan
Contact Bond Stone's Tashkent team for a confidential discussion about your registration or accreditation requirements in Uzbekistan.
info@bondstonelaw.com
+998 95 172 9678
Request a Confidential Consultation ← Business Formation Uzbekistan