Clubs in the Super League and Pro League in Uzbekistan have been exempted from income tax.
Clubs will not pay income tax from April 1, 2026 to April 1, 2029.
Football players of clubs participating in the Super League and Pro League in Uzbekistan are exempt from paying personal income tax. This is envisioned in the relevant presidential decree.
According to the presidential decree "On measures to improve the mechanisms for financing the sports sector and expand the involvement of business entities in the sector," clubs will not pay income tax for the period from April 1, 2026, to April 1, 2029, and the social tax rate for them is set at 1 percent.
Furthermore, it is established that each of the 16 clubs participating in the Super League will be allocated 35 billion soums. In 2027, this amount will be reduced to 30 billion soums, and in 2028, to 25 billion soums.
According to the decree, a Fund for Supporting Initiatives in the Sports Sector will be established under the Ministry of Sports.
Starting from April 1, 2026, the practice of including an entrepreneur who contributes sponsorship funds amounting to at least 20 percent of all annual expenses related to the activities of a sports federation (association) into the executive bodies of sports federations (associations) will be introduced. The practice of transferring a professional football club to the trusted management of an entrepreneur or group of entrepreneurs who contribute sponsorship funds amounting to at least 20 percent of all annual expenses related to the activities of a professional football club will be implemented.
