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Uzbekistan offers long-term tax relief to qualifying logistics centers

Uzbekistan is offering a long runway of tax and customs support to transport and logistics centers as it prepares to expand its international dry-port network and upgrade transport infrastructure through 2030.

Tax relief tied to digital performance

Under a presidential resolution dated October 12, eligible transport and logistics centers will be fully exempt from land and property taxes until 2040. The measure is designed to attract investment into facilities capable of handling growing regional trade flows while encouraging operators to bring their infrastructure and management systems closer to international standards. [1]

The benefits will not be automatic. A center must be covered by the United Nations Economic and Social Commission for Asia and the Pacific agreement on dry ports, implement digital systems for managing terminals and warehouses, and achieve a rating of at least BB on the Ministry of Transport’s E-logistika platform.

Imported equipment to receive customs support

Centers included in the relevant state register will also be able to import equipment that is not manufactured in Uzbekistan without paying customs duties or undergoing mandatory certification. This support will remain available until August 1, 2029.

The exemption covers warehouse equipment, loading and unloading machinery, related units and spare parts. By lowering the initial cost of equipping logistics facilities, the policy could make investment in modern distribution and cargo-handling infrastructure more feasible, particularly for operators relying on imported technologies.

A broader dry-port network

The resolution combines the incentives with plans to expand the network of international dry ports and develop transport infrastructure during 2026–2030. In practice, access to the long-term tax exemption will be linked not only to a facility’s legal status, but also to its integration into international dry-port arrangements, digital control systems and a measurable quality rating.

For international companies in logistics, furniture, construction materials, interior and exterior manufacturing, trade, design and architecture, the package improves the conditions for establishing warehouses, distribution hubs and regional supply-chain operations in Uzbekistan. The most attractive opportunities are likely to be concentrated around projects that combine imported handling technology with digitally managed storage and cross-border cargo services, although investors will need to meet the programme’s operational and performance requirements rather than rely on incentives alone.

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