Free economic zones (FEZs) have been used by many developing countries as a policy tool to promote industrialization and economic transformation. The free economic zones represents a new unilateral compromise between the state and market, while still contributing to economic globalization, by presenting itself as a complementary or as an alternative approach to integrate with the global market in addition to the international economic law instruments.
 This article considers general information and importance of tax benefits in the free economic zones in Uzbekistan which are becoming one of the most effective and promising forms of attracting investment for development of economic and scientific potential. Also, foreign experience on attracting investments and some proposals are given in this article.