In accordance with a March 24, 2026 decree issued by the President Mirziyoyev, an open tender has been announced to place a number of the country's professional football clubs under trust management.
The move is aimed at improving financing mechanisms in the sports sector and drawing greater private-sector involvement into the industry.
Under the established requirements, a solo business entity or group of investors may take over management of a club provided they contribute sponsorship funding equal to at least 20 percent of the club's total annual operating expenses. The clubs included in the tender are Bunyodkor, Bukhoro, Dinamo, Qizilqum, Navbahor, Nasaf, Neftchi, Lokomotiv, Mash'al, OKMK, and Pakhtakor.
To support doing business who take on club management, the government offers a package of systemic incentives. Legal entities will be able to deduct sponsorship contributions made to the clubs from their taxable profit when calculating corporate profit tax, up to a cap of 10 percent of taxable profit. Additionally, players at these clubs will be exempt from personal income tax, with their social tax rate fixed at a flat 1 percent.
Investors will also be eligible for commercial bank loans — carrying a one-year grace period followed by a five-year term at an annual rate of 14 percent — to finance club acquisitions or the construction and capital renovation of sports facilities. To qualify, investors must submit a viable business plan along with liquid collateral; buildings, structures, and land plots on a club's balance sheet cannot be used as collateral. Investors who take over club management will also receive a 50 percent discount on advertising their products and services during sports broadcasts on the central and regional channels of Uzbekistan's National Television and Radio Company.