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LLC, private enterprise, sole trader, branch or representative office in Uzbekistan: a comparison
Checked September 13, 2026
Short answer
The table compares five business forms in Uzbekistan: limited liability company, private enterprise, sole trader, branch and representative office of a foreign company. For each you see who can be a founder, what they answer for, which taxes and reporting apply and what is open to foreign capital. The filters hide rows, but the whole table stays in the page text.
The filters hide rows and columns you do not need. The full table with every form stays further down the page.
| Criterion | LLC | Private enterprise | Sole trader | Branch | Representative office |
|---|---|---|---|---|---|
| Founders | One or more individuals or legal entities, including foreign ones, with up to 100% ownership | A single owner, an individual | An individual without forming a legal entity | Created by the parent legal entity, has no founders of its own | Created by the parent legal entity, has no founders of its own |
| Legal entity status | A legal entity | A legal entity | Not a legal entity | A separate subdivision, not a legal entity | A separate subdivision, not a legal entity |
| Liability | Members are liable up to the value of their shares | The owner is liable up to their contribution to the enterprise property | Liable with all personal property | The parent legal entity bears the liability | The parent legal entity bears the liability |
| Right to trade | Yes, in full | Yes, in full | Yes, within permitted activities | Yes, performs the parent organisation functions in full or in part | No, it represents interests and acts on behalf of the parent organisation |
| Foreign capital | Up to 100% foreign ownership without a local partner | The owner may be a foreign individual | Registration of a foreign national is limited by residence conditions | Created by a foreign company, the parent stays a non-resident | Created by a foreign company for non-commercial functions |
| Tax regimes | Turnover tax or the general regime under the Tax Code | Turnover tax or the general regime under the Tax Code | Turnover tax; a reduced rate applies to sole traders and the self-employed | Taxed through the permanent establishment of a non-resident | Has no commercial income; taxes arise on payments to employees |
| IT Park residency | Yes | Yes | No, only a legal entity qualifies | No, it is not a legal entity | No, it is not a legal entity |
| Reporting | Full set: tax, financial, statistical | Full set: tax, financial, statistical | Simplified set | Reporting for the permanent establishment activity | Reporting on employees and the expense budget |
| Charter capital | Formed within the period set by Law No. 310-II of 06.12.2001 | Contributed by the owner | Not required | Not formed; the parent allocates assets | Not formed; funded by the parent organisation |
Tools
Which form fits which task
| Situation | Form | Forms compared |
|---|---|---|
| A foreign founder opens an operating company and plans IT Park residency | LLC | 5 |
| A single local owner, a small operating company without foreign capital | Private enterprise | 5 |
| One person provides services with no staff and no currency contracts | Sole trader | 5 |
| A foreign company runs the same activity in Uzbekistan as its parent | Branch | 5 |
| A foreign company explores the market and earns no revenue here | Representative office | 5 |
Where the numbers come from
Every rate in the calculation comes from a current legal act and carries the article number and the date it was checked. The tax legislation of the Republic of Uzbekistan is revised annually, so the values are re-checked after each amendment.
- Minimum charter capital of a limited liability company — not set by law: Закон Республики Узбекистан «Об обществах с ограниченной и дополнительной ответственностью» № 310-II от 06.12.2001
- Minimum charter capital of an enterprise with foreign investment — 400 000 000 UZS, приложение № 11 к Положению, утв. ПКМ № 66 от 09.02.2017 (в ред. ПКМ № 165 от 28.03.2024): Положение о порядке государственной регистрации субъектов предпринимательства, утв. постановлением Кабинета Министров № 66 от 09.02.2017
- State duty for registering a limited liability company — 1 BRV, п. 7 «б» приложения к ЗРУ-600 от 06.01.2020: Закон Республики Узбекистан «О государственной пошлине» № ЗРУ-600 от 06.01.2020
- Statutory term for state registration of a legal entity — 30 minutes, приложение № 3 к Положению, утв. ПКМ № 66 от 09.02.2017 (в ред. ПКМ № 541 от 28.09.2022): Положение о порядке государственной регистрации субъектов предпринимательства, утв. постановлением Кабинета Министров № 66 от 09.02.2017
The primary sources are the legislation portal lex.uz and the Tax Committee of the Republic of Uzbekistan website soliq.uz. Values found in professional publications are verified against the primary source before publication.