Opening a hotel in Uzbekistan requires registering a local legal entity (usually an LLC) and obtaining a mandatory certificate of conformity for accommodation services. According to the Law “On Tourism,” all accommodation facilities must be included in the State Register, which is managed by the Tourism Committee. Practically, the pre-opening phase involves strict compliance with construction norms (KMK), fire safety regulations, and sanitary-epidemiological requirements (SanPiN). Legally, starting operations without a valid certificate of conformity or failing to register in the “E-Mehmon” system for guest registration can result in significant administrative fines and suspension of business activities.
While the basic certificate of conformity is mandatory for all lodging, a specific “star” classification (1 to 5 stars) is legally required if the hotel intends to claim certain state tax incentives or participate in government procurement. Under the State Standard O’z DSt 3296, hotels are evaluated based on infrastructure, service quality, and staff qualifications to receive their star rating. Practically, having an official star rating is a prerequisite for receiving subsidies for construction costs or the “Green Hotel” certification bonuses available in 2026. Legally, misrepresenting a hotel’s star category in advertising without a valid certificate from the Center for Certification of Tourism Services violates consumer protection laws.
From January 1, 2026, new hotels transitioning from the turnover tax to the general tax regime (VAT and Profit Tax) for the first time are eligible for a one-year exemption from corporate income tax. This incentive, established by Presidential Decree No. UP-138, aims to support business scaling and transparency in the hospitality sector. Practically, the hotel will still be liable for Value Added Tax (VAT) at 12% and Social Tax at 12% for its employees, but the income tax holiday significantly improves cash flow during the first year of operation. Legally, to maintain these benefits, the company must ensure timely VAT registration and avoid penalties for non-compliance with electronic invoicing requirements.
The cost of hotel certification in Uzbekistan depends on the number of rooms and the desired star category, involving both a state fee and the cost of the expert evaluation. Legally, the fees for certification services are regulated by the Tourism Committee, and for 2026, many “green” certification costs can be reimbursed by the state up to 50% as part of tourism support measures. Practically, expenses also include mandatory audits of safety systems and staff medical examinations required by the Labor Code. Budgeting for pre-opening should account for these certification fees alongside the technical upgrades needed to meet the specific “star” criteria defined in national standards.
Hiring a foreign manager for a hotel in Uzbekistan requires the employer to obtain an electronic work permit and ensures the employee has a valid labor visa or an “IT-visa/Investment visa” if they meet specific thresholds. Under the Labor Code of Uzbekistan, the employment contract must be registered in the Unified National Labor System (UNLS), and as of March 2026, foreign specialists must provide a qualification certificate in the Uzbek language (A1-B1 level) for certain administrative roles. Practically, foreign managers can benefit from simplified relocation processes if the hotel is a resident of specialized zones or has a high investment volume. Legally, failure to register a foreign employee’s contract or hiring without the proper permit leads to administrative liability for the company and potential deportation for the individual.
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Uzbekistan, Tashkent
United Arab Emirates, Dubai
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Uzbekistan, Tashkent
United Arab Emirates, Dubai
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