Uzbekistan exempts footballers from income tax

Footballers playing in Uzbekistan’s Super League and Pro League will be exempt from personal income tax for three years starting from April 1, according to a presidential decree on improving financing mechanisms in the sports sector and expanding private sector involvement.

Under the decree, the state will allocate funding to Super League clubs, providing 35 billion soums per club in 2026, 30 billion soums in 2027 and 25 billion soums in 2028.

The document also allows government officials who head state agencies and sports federations to allocate funds from their primary place of work to the federations they oversee.

In addition, a Fund for Supporting Initiatives in the Sports Sector has been established under the Ministry of Sports. The fund will be financed through the state budget and other sources.

Sponsorship funds allocated by state-owned enterprises for sports development will also be directed to this fund.

In 2026, the fund will receive 700 billion soums from the state budget. From these resources, each Super League club will receive 35 billion soums during the year.

In 2027, Super League clubs will receive 30 billion soums each, and in 2028, 25 billion soums each.

From April 1, 2026 to April 1, 2029, footballers of clubs participating in the Super League and Pro League will be exempt from paying personal income tax. This benefit will also apply, under certain conditions, to coaches in other sports, including foreign specialists.

Heads of state organizations elected as leaders of sports federations will be allowed to transfer extra-budgetary funds from their institutions to the sports organizations they manage, subject to approval by the Republican Commission. The same right will apply to heads of state-owned enterprises elected to lead sports associations.