ARTICLE
14 January 2026

Part I Astana Hub And IT Park Uzbekistan: Tax Benefits, Resident Registration, And Startup Support

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Unicase Law Firm

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Unicase is a leading law firm in Central Asia, operating both in the region and globally, including Kazakhstan, Uzbekistan, Kyrgyzstan, and Tajikistan. Unicase boasts one of the most expert teams, renowned for its capabilities in regulation and legislative development, which, combined with extensive transaction experience, enables the firm to win major development projects and remain a preferred adviser on corporate law, M&A transactions, dispute resolution, and legislation. Partners and senior lawyers at Unicase have spent a significant part of their professional careers working with leading international operators, which allows them to understand the expectations of both foreign and local clients regarding the format and content of legal consultations, making Unicase a competitive firm.
Central Asia's technological landscape is being rapidly transformed by two flagship innovation ecosystems: Astana Hub in Kazakhstan and IT Park Uzbekistan in Uzbekistan.
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Central Asia's technological landscape is being rapidly transformed by two flagship innovation ecosystems: Astana Hub in Kazakhstan and IT Park Uzbekistan in Uzbekistan. Both were established in the late 2010s with ambitious mandates to foster startups, attract foreign investment, and incubate a knowledge-based economy. Today, they stand as the largest IT Hubs in the region, each offering extensive incentives and support structures for tech companies and entrepreneurs. At first glance, Astana Hub and IT Park Uzbekistan share a common mission – to connect their countries to global markets and catalyze a vibrant startup scene – yet they operate within distinct legal frameworks and national strategies.

This comparative analysis will delve into their origins, offerings, and impact from the perspective of both investors and legal professionals, highlighting how each Hub's unique features contribute to its competitive edge. By examining their development models, incentives, and regulatory environments side by side, we can discern how these platforms complement and challenge each other in driving Central Asia's digital future.

1. Foundation

1.1. Astana Hub: Kazakhstan's Digital Bridge
Astana Hub was launched in 2018 as part of Kazakhstan's strategy to diversify its economy through innovation 1. Branded as an International Technopark of IT Startups, it operates in the capital city (Astana) and enjoys the backing of the national government. Astana Hub functions under the special law regulating its status as a national innovation cluster, and is operating in accordance with the amended provisions of the Civil Code and the Entrepreneurial Code of the Republic of Kazakhstan, as well as related sectoral legislation governing innovation, science, public–private partnership and venture financing 2.
[4] From its inception, Astana Hub has been positioned as a bridge between local talent and global markets, hosting acceleration programs 3 in partnership with institutions like Draper University and Silicon Valley's Alchemist Accelerator to imbue Kazakhstani startups with international expertise 4. Its mandate extends beyond a mere co-working space; Astana Hub actively facilitates venture funding rounds, hosts tech events, and provides a collaborative platform for both domestic and foreign tech companies. As a result, Astana Hub has grown from an initial cohort of under 200 startups to a thriving community of over 1,600 registered tech companies by the end of 2024, including more than 400 with foreign participation 5. This rapid expansion underscores Kazakhstan's commitment to becoming a regional tech leader and highlights Astana Hub's role as a catalyst in that journey.

1.2. IT Park Uzbekistan: Nationwide Tech Ecosystem
IT Park Uzbekistan was established slightly later, in 2019, under the auspices of Uzbekistan's Ministry of Digital Technologies, with a vision to propel the country's IT industry domestically and abroad 6. Unlike Astana Hub's single-city locus, IT Park adopted a multi-node approach – it began with a primary campus in Tashkent and has since expanded to several regional branches across Uzbekistan, reflecting a goal of inclusive growth beyond the capital. The Uzbek government's focus on digital development and innovation, encapsulated in initiatives like "Digital Uzbekistan 2030," provided the impetus for IT Park's creation as the central vehicle for nurturing tech startups and attracting foreign tech companies.

IT Park Uzbekistan is structured as a broad ecosystem: it offers subsidized office spaces and co-working facilities in its campuses, runs incubation and acceleration programs, and connects local startups with foreign mentors and investors. Notably, IT Park has also been proactive in reaching out globally – opening liaison offices or partnerships in countries such as Russia, and hosting international events to showcase Uzbek tech talent. Over a few short years, IT Park's growth has been remarkable: by mid-2025 it boasted over 2,800 resident tech companies (startups and established firms), a figure that has ballooned from just a few hundred at inception 7. This growth has been fueled partly by an influx of foreign companies and professionals relocating to Uzbekistan's stable and welcoming business climate, especially in the wake of regional upheavals.

2. Tax Benefits and Preferences

Residents of Astana Hub are completely exempt from key taxes related to IT activities. In particular, participants do not pay corporate income tax (usually 20%)8, value-added tax (12%)9, personal income tax (10%)10 and social tax (9.5%) for non-resident employees11, setting the rate for these taxes at 0%. Tax benefits on dividends and royalties for foreign investors are also provided. These tax preferences are valid until January 1, 2029 (the royalty exemption was valid until 2024)12. Importantly, the benefits apply on the condition that the company conducts exclusively priority activities in the IT sector approved by the government; deviation from the core activity may lead to the loss of residency status and tax exemptions13.

IT Park Uzbekistan also offers unprecedented tax benefits for IT Park participants. IT Park resident status exempts a company from all types of corporate taxes (the standard income tax rate in Uzbekistan is 7.5%-15%, but for residents it is 0%), the residents do not pay social tax (0% instead of the usual 12%) and income tax for resident employees has been reduced to 7.5% (versus the standard 12% for non-residents) 14. VAT on imported services for the needs of a resident has also been abolished (which reduces the costs of attracting foreign services)7. IT Park residents are exempt from all major taxes and mandatory deductions, with the exception of a moderate-income tax of 7.5% 15. These benefits are long-term - officially they have been extended until 2040 16, which creates long-term predictability. To retain benefits, a company must conduct the declared type of IT activity; if the conditions are violated, resident status may be revoked (in 2024, more than 200 companies lost their status for non-compliance with the requirements)17.

Both technology parks offer the most favorable tax regime for IT businesses. However, Kazakhstan even eliminates employee income tax, while Uzbekistan maintains a small income tax but guarantees longer-term benefits in exchange.

3. Conditions and procedure for registration of residents

3.1. Astana Hub
Any IT company (legal entity) that meets a number of criteria can join the Hub. Key requirements include: the company must not be state-owned or a subsidiary of a state holding (state share <50%) or must not be a subsoil user or participant in another special economic zone 18, and its activities must fall within the priority ICT sectors according to the approved list 19. Registration is conducted online through the Astana portal. Hub - you must create a personal account and submit an online application with a business plan and constituent documents1. The process is quite fast: application review takes up to 15 business days (up to 5 days for a preliminary document review by the technology park and up to 10 days for a decision by the expert commission)20. After approval, an agreement on the terms of participation is signed and a resident certificate is issued . Hub. There is no registration fee, and all document flow is conducted electronically (originals are not required)18. The principle of extraterritoriality: although the technopark is based in Astana, until recently, companies from any region were allowed to register (without mandatory physical presence). Participant status confirms the right to tax benefits, technopark services, and a simplified visa regime for personnel. If an application is rejected, a company can revise its criteria and reapply, the residency process is also very convenient and digitalized.

1.2.IT Park Uzbekistan
Applicants register on the online portal and submit an online application with a business plan and the necessary information, signed with an electronic signature 14. Applications are reviewed within 15 business days by the IT Park expert council 14, which is comparable to the timeframe in Astana. Hub . Resident requirements focus on their activity profile: the status is granted to IT companies and IT training centers focused on export or development of digital products. The company must be registered in Uzbekistan (or re-registered in the country), while the share of foreign founders is not limited - at the end of 2023, there were 426 resident companies with foreign participation 15. The authorized capital and size of the business are not critical (there are both start-ups and large outsourcing companies). After approval, the applicant receives a residency certificate. As in Kazakhstan, registration is free, and the process is managed by a single body (IT Park Administration under the Ministry of Digital Technologies). An important condition is that the company must work in the field of software development, IT services, or IT personnel training; any other activity profile is not permitted under the status. In case of non-compliance with the conditions (for example, if the company ceases to meet the IT profile or fails to fulfill the plan), the status may be revoked21.

Thus, the registration procedures in both technology parks are similar. Similarities: electronic submission, fast processing (approximately 3 weeks), clear IT-orientation criteria, and the absence of bureaucratic barriers for business.

4. Startup Support: Accelerators, Grants, Training, Mentoring

Astana Hub has built a comprehensive system to support startups at all stages. For early-stage projects, there is an incubation program ( Startup Garage, etc.), where they help refine an idea to an MVP. Acceleration programs have been launched for more mature startups. The flagship is the Silkway Accelerator, in partnership with Google for Startups is a 12-week intensive program in Astana focused on scaling businesses with a product. Silkway participants gain access to global mentors, investors, and $100,000 in Google Cloud credits, and upon completion, a pitch at the major Digital Bridge forum 22. Over the course of five cohorts of the accelerator, 62 startups from Central Asia completed the program, with a combined valuation exceeding $500 million and investments raised totaling $28 million. In addition, Astana the Hub runs pre-acceleration tracks (Prescaler, Scalerator) to prepare teams for growth. Many events are organized with the support of international partners (Google, Seedstars , Alchemist Accelerator, etc.). Mentoring is an important element: the technopark has a wide pool of experts and trackers assigned to startups. Workshops, hackathons, and meetups are held regularly. For example, Astana Hub launched the AI Movement program to develop projects in the field of artificial intelligence (AI school Tomorrow School, the largest hackathon Decentrathon, etc.). The international forum Digital Bridge is also held annually, where startups meet with investors and large IT companies. Through the government, through Astana Hub has access to grant programs: with support from the World Bank and the government, Seed Money grants (up to 20 million tenge) were awarded to the best projects at the idea stage in 2022-2023. In parallel, the Astana Fund was launched in 2023. Hub Ventures is the technopark's corporate venture fund. It shortlists promising projects from among the accelerator's graduates and can invest between $100,000 and $500,000 in them at the seed stage1. Thus, Astana Hub provides a full range of support: from training (e.g. No Code/ Low Code, Alem Programming School) to acceleration, PR promotion, access to laboratories and even housing (out-of-town teams are provided with a free office and co-living space in Astana during the program). All this helps Kazakhstani startups grow quickly and enter new markets.

The IT Park Uzbekistan ecosystem, although younger, offers an equally broad selection for startups. Since its launch, IT Park has created incubation and acceleration programs, including those aimed at youth and women entrepreneurs (for example, TumarisTech for female startuppers in Central Asia). Every year, general incubation/acceleration programs are recruited, lasting approximately 2-3 months, often conducted online in Russian/English 23, which attracts projects from the regions 24. In 2023, IT Park launched a large-scale Digital Startups Program - a set of support measures in accordance with the Decree of the President. As part of this program, the state co-finances startup investments: if a project attracts funds from a foreign venture fund or business angel, the government will double this amount on a parity basis (but not more than $100,000). Startups are also reimbursed for up to 50% of the costs of participating in foreign accelerators and training programs (up to $20,000), 50% of the costs of attracting mentors (up to $50,000), and 100% of the costs of patenting and registering IP. In addition, preferential loans without collateral of up to 300 million soums are provided for projects. IT Park has created its own venture fund, IT Park Ventures, through which startups can receive direct investment from the government or state-owned banks. To attract foreign projects , the Softlanding Zero Risk program is in place: foreign companies coming to Uzbekistan are provided with a free office for 1 year, assistance with equipment (equipment for 100 employees with a 15-month installment plan), and are also reimbursed for 15% of the salaries of local employees (up to $500 for each hired employee) and half the costs of personnel training 14. This reduces costs and risks for relocated startups . Furthermore, IT Park organizes numerous hackathons, competitions, and startup events. For example, the annual ICT Week Uzbekistan includes startup pitches and competitions (President's Tech Award) – in 2024 alone, ICT Week attracted approximately $640,000 in investments for the winning projects 21. Mentoring support is formalized: the IT Park portal has a mentor database, and startups can receive consultations from local and international experts. In the field of education, the One Million project is active. Uzbek Coders and IT Park University opened to develop new personnel.

Thus, Astana Hub is more focused on mature startups and large international partners, while IT Park Uzbekistan is actively developing support programs for a wider range of startups by strengthening government support through subsidies and tax incentives for foreign entrepreneurs.

Footnotes

1 Temirgalieva, A. (2018) Astana Hub to be officially launched Nov 6, News about Kazakhstan and the world – get the latest news at qazinform.com. Available at: https://qazinform.com/news/astana-Hub-to-be-officially-launched-nov-6_a3447231/amp (Accessed: 10 November 2025).

2 Внесены поправки сразу в 10 законов и два кодекса – сенат одобрил законопроект об 'Астана Хаб' (2025) ᐈ новость от 10:43, 11 сентября 2025 на zakon.kz. Available at: https://www.zakon.kz/obshestvo/6490502-vneseny-popravki-srazu-v-10-zakaonov-i-dva-kodeksa--senat-odobril-zakonoproekt-ob-astana-khab.html (Accessed: 18 November 2025).

3 Astana Hub (no date) Hero training 2025. Available at: https://astanaHub.com/en/l/hero-training1? (Accessed: 23 November 2025).

4 Kurbanbayeva, I. (2025) Центральная Евразия в Кремниевой долине: новый поток alchemistx & silicon valley residency program, Astana Hub. Available at: https://astanaHub.com/ru/article/tsentralnaia-evraziia-v-kremnievoi-doline-novyi-potok-alchemistx-silicon-valley-residency-program? (Accessed: 12 November 2025).

5 Baltabekkyzy, I. (2025) Astana Hub подводит итоги 2024 года: рекордные достижения и перспективы для будущего, Astana Hub. Available at: https://astanaHub.com/ru/article/astana-Hub-podvodit-itogi-2024-goda-rekordnye-dostizheniia-i-perspektivy-dlia-budushchego (Accessed: 13 November 2025).

6 IASP (no date) IT park Uzbekistan – our members. Available at: https://www.iasp.ws/our-members/directory/@475428/it-park-uzbekistan? (Accessed: 21 November 2025).

7 Startup Genome (no date) The Global Startup Ecosystem Report 2025. Available at: https://startupgenome.com/report/gser2025/uzbekistan-central-asias-fastest-rising-startup-ecosystem (Accessed: 02 November 2025).

8 Article 293(4-3) of the Tax Code of the Republic of Kazakhstan provides a 100% corporate income tax exemption for participants of the international technological park "Astana Hub"

9 Article 394(45) and Article 394(46) of the Tax Code of the Republic of Kazakhstan provide for an exemption from value-added tax in respect of the sale of goods, works and services by participants of the international technological park "Astana Hub".

10 Article 341(1)(53) of the Tax Code of the Republic of Kazakhstan provides for an exemption from personal income tax in respect of income of employees of participants of the international technological park "Astana Hub".

11 Social tax is payable pursuant to paragraph 3 of Article 484 of the Tax Code of the Republic of Kazakhstan, as income of employees of legal entities participating in the international technological park Astana Hub falling within subparagraph 53) of paragraph 1 of Article 341 of the Tax Code is not excluded from the object of social tax in respect of employees who are citizens of the Republic of Kazakhstan.

12 Регистрация участников технопарка AstanaHub (2025): Available at: https://astanaHub.com/ru/faq/information (Accessed: 20 November 2025).

13 Article 293 of the Tax Code of the Republic of Kazakhstan provides that tax incentives granted to participants of the international technological park Astana Hub apply exclusively to income derived from priority types of activities, and that carrying out activities outside the approved list of priority activities constitutes a breach of participation conditions and may serve as grounds for early exclusion from the park in accordance with applicable legislation and the rules governing the functioning of Astana Hub.

14 IT Park Uzbekistan (2023) Что такое статус резидента it park?, ITPARK - Полезный гайд: Какие программы поддержки предоставляет IT Park? Available at: https://it-park.uz/ru/itpark/news/poleznyy-gayd-kakie-programmy-podderzhki-predostavlyaet-it-park (Accessed: 01 November 2025).

15 Asia-Plus (2024) Uzbekistan's IT Park earns US$1 billion. what about Tajikistan? Uzbekistan's IT Park earns US$1 billion. What about Tajikistan? Available at: https://asiaplustj.info/en/news/tajikistan/economic/20241016/uzbekistans-it-park-earns-us1-billion-what-about-tajikistan (Accessed: 08 November 2025).

16 Imworldro (2025) Uzbekistan – world's finest conditions for Tech businesses, GoTech World 2025. Available at: https://www.gotech.world/post/uzbekistan-world-s-finest-conditions-for-tech-businesses (Accessed: 26 November 2025).

17 IT Park Uzbekistan (no date) Why are IT companies granted incentives and how effective are they? ITPARK - How does IT Park revoke residency status from companies? Available at: https://it-park.uz/en/itpark/news/how-does-it-park-revoke-residency-status-from-companies (Accessed: 20 November 2025).

18 Astana Hub (no date a) FAQ - Astana Hub (registration & more), Registration of astana Hub technopark participants. Available at: https://astanaHub.com/en/faq/information (Accessed: 11 November 2025).

19 Order of the Minister of Digital Development, Defense and Aerospace Industry of the Republic of Kazakhstan dated April 11, 2019 № 37/RD. Registered in the Ministry of Justice of the Republic of Kazakhstan on April 16, 2019 № 18523 "on approval of the list of priority activities in the field of information and communication technologies and criteria for own production"

20 Astana Hub (no date) Become a participant of Astana Hub and receive tax preferences. Available at: https://astanaHub.com/en/registration/ (Accessed: 19 November 2025).

21 IT Park Uzbekistan (2024) ITPARK - Uzbekistan's export geography expands to 78 countries: Q3 results. Available at: https://it-park.uz/en/itpark/news/uzbekistan-s-export-geography-expands-to-78-countries-q3-results (Accessed: 30 November 2025).

22 Astana Hub (2025) Silkway accelerator ведущая акселерационная программа Центральной Азии в партнёрстве с google for startups Подать заявку 5 потоков 62 выпускника $500M+ оценка компаний $28m+ привлечено инвестиций, Silkway Accelerator 2025. Available at: https://astanaHub.com/ru/l/silkwayaccelerator2025 (Accessed: 20 November 2025).

23 IT Park Uzbekistan (2024) Что ждет участниц программы IT PARK - Стартует прием заявок на Центрально-Азиатские программы инкубации и акселерации Tumaris.Tech. Available at: https://it-park.uz/ru/itpark/news/startuet-priem-zayavok-na-centralno-aziatskie-programmy-inkubacii-i-akseleracii-tumaris-tech (Accessed: 02 November 2025).

24 IT Park Uzbekistan (2024) ITPARK - Презентация Digital Startups Program: какую поддержку получат стартапы. Available at: https://it-park.uz/ru/itpark/news/prezentaciya-digital-startups-program-kakuyu-podderzhku-poluchat-startapy (Accessed: 29 November 2025).

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