GameDev Business in Uzbekistan: Legal Aspects

15.06.2026

Uzbekistan today is one of the most attractive jurisdictions in the CIS for launching a game development studio.

In December 2024, Central Asia’s first specialized GameDevHQ Academy was launched, while IT Park Uzbekistan continues to actively attract international studios. In addition, the annual GameDev Goethe program (running since 2020) is steadily growing the local developer ecosystem.

However, before launching a project, it is essential to understand the legal landscape - which business structure to choose, which tax regime is optimal, and how to effectively protect your core intellectual property from copying.

1.    What legal status can you operate under?

For freelancers, Uzbek law offers several options to conduct game development activity - primarily as a self-employed individual or an individual entrepreneur (IE).

As a self-employed person, you may choose from permitted activities such as:

• Creation and processing of multimedia, design, and artistic content (web designer, graphic designer, game designer, etc.)
• Software development and technical support for software, mobile applications, and websitesFor individual entrepreneurs, the permitted list also includes “services for software development and computer game organization.”

Taxation for both self-employed individuals and IE is minimal. However, there is a key limitation - neither category is eligible for IT Park Uzbekistan residency and its tax incentives.

A Limited Liability Company (LLC) is the most optimal structure for game development studios. It can be registered online within one day using an e-signature or via a legal representative under a power of attorney.

To explore the market or promote foreign studios, a representative office may also be opened through accreditation. However, such entities cannot conduct commercial activity and are also ineligible for IT Park residency.

2.    IT Park Uzbekistan residency

If certain requirements are met, an IT company may obtain IT Park Uzbekistan residency, unlocking significant tax and operational benefits for doing business in the country.

The key eligibility criterion is compliance with the approved list of permitted activities. For game development, this requirement is fully satisfied, as the list explicitly includes:

• Activity No. 1: “Design, development, and commercialization (including licensing and transfer of exclusive rights) of software, including computer games, for any platform.”
• Activity No. 19: “Multimedia and design services (web design, graphic design, game design, vector graphics, 3D graphics, UI/UX design, motion design, etc.).”

As noted above, IT Park residency provides substantial tax advantages. To clearly illustrate the difference, a comparative table is provided below.
 

What IT Park Uzbekistan residency gives beyond taxes

Tax benefits are only one part of the advantage. IT Park residency also provides a set of practical operational tools for IT and game development companies:

• Foreign developers and designers can be hired without work permits, and salaries can be paid in foreign currency directly to international cards
• IT visa for founders and executives is issued for 3 years and can be extended without leaving the country

In addition, IT Park Uzbekistan offers several business support programs, including:

• Incentives (partial compensation of staff and infrastructure costs),
• Local2Global (support for entering international markets)
• Zero Risk (risk reduction for foreign companies entering Uzbekistan)
• One Stop Shop (remote “turnkey” business registration).

3.    What cannot be ignored

Intellectual property is the core of game development

In game development, IP is the business itself -  code, art, music, characters, and сценарий are often more valuable than physical assets.

When working with external contractors (developers, designers, etc.), it is crucial to sign an IP assignment agreement transferring exclusive rights. Without it, the contractor remains the default rights holder, which may lead to disputes or even loss of investor confidence during due diligence.

Proper acceptance documentation (handover acts describing the result) is also essential for legal protection.

If IP is created by employees within employment duties, it is considered a “work-for-hire” (service work), and rights belong to the employer only if properly documented:

• job duties explicitly include creation of IP
• individual technical assignments are issued for each task
•  acceptance-transfer acts are signed for each result

Without this structure, courts may recognize the work as non-service, leaving rights with the employee.

2) Trademark registration is important, but not urgent at early stage.

At the early stage, when budgets are limited, priority should be given to protecting core IP assets first.

3) Personal data compliance is increasingly important

Regulatory control over personal data is strengthening. Game studios must implement internal data processing policies, ensure secure storage, and notify the relevant authorities.

Non-compliance may result not only in fines but also reputational risks, especially for companies targeting international markets.

Conclusion

Uzbekistan offers one of the most attractive environments in the region for launching a game development studio - with low or zero taxes, simplified hiring of foreign specialists, and strong state support tools.