The Football Association of Uzbekistan (FAU) has announced the start of a competition through which 11 professional football clubs in Uzbekistan will be transferred to private entrepreneurs for entrusted management.
Among the clubs participating in the competition are 'Bunyodkor', 'Bukhoro', 'Dynamo', 'Kyzylkum', 'Navbahor', 'Nasaf', 'Neftchi', 'Lokomotiv', 'Mash'al', AGMK, and 'Pakhtakor'. According to established rules, a club can be transferred to one or a group of entrepreneurs who are ready to allocate sponsorship funds for its operation annually, amounting to no less than 20% of the club's total annual expenses.
This initiative is being implemented based on a presidential decree adopted on March 24, 2026, aimed at improving sports financing systems and increasing the role of business in this sector.
Entrepreneurs who receive the right to manage these football clubs will receive a number of preferences. When calculating corporate income tax, the legal entity will be able to reduce the taxable base by the amount of sponsorship support allocated to the club, provided that this deduction does not exceed 10% of the taxable profit.
Furthermore, players of such clubs will be exempt from personal income tax, and their social tax rate will be set at 1%. Entrepreneurs also have the opportunity to obtain loans from commercial banks to purchase clubs or to carry out construction, reconstruction, and major repairs of sports facilities.
These loans are provided for a period of five years with a grace period of one year at an annual interest rate of 14%. To obtain a loan, the presence of liquid collateral and a substantiated business plan is required; however, club assets such as buildings, structures, and land plots cannot be used as collateral.
Another form of support will be the provision of a 50% discount on advertising goods and services of these entrepreneurs on central and regional television channels of the National Television and Radio Company of Uzbekistan during broadcasts dedicated to promoting sports.
Starting from the 2026 season, Super League clubs will begin receiving direct funding from the state budget for the first time. It is planned to allocate 35 billion soms to each of the 16 clubs in 2026, 30 billion soms in 2027, and 25 billion soms in 2028.
Previously, there was a statement that by 2030, the state planned to cease financial support for professional football and fully transition to market mechanisms.
It should be noted that the sale of football clubs under the balance sheet of state structures was stipulated by the presidential decree of March 24, 2023. For example, Tashkent's 'Pakhtakor' was put up for auction in January 2024 along with a land plot of 24.1 hectares, but the public opposed the sale of the facility together with the land, which led to the suspension of the privatization process.