Foreign online services paid 232.8 billion UZS in taxes in Uzbekistan
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Foreign online services paid 232.8 billion UZS in taxes in Uzbekistan

According to a report by the Tax Committee of Uzbekistan, foreign companies providing electronic services in Uzbekistan paid 232.8 billion UZS in taxes for the period from January to September 2026. This figure significantly exceeds the 124.8 billion UZS paid during the same period in 2025.

Over the nine-month period, these companies provided services totaling 1,942.2 billion UZS, which is higher than 1,048.6 billion UZS the previous year.

There has also been an increase in the number of foreign providers of electronic services. As of October 1, 2026, there were 109 such companies, compared to 78 companies on January 1, 2026, and 63 companies on January 1, 2025.

Top Taxpayers

Among the largest taxpayers among these providers, Apple leads, having paid 54.2 billion UZS in taxes for services valued at 451.4 billion UZS. Google is in second place, having paid 52.6 billion UZS with service revenue of 438 billion UZS. Meta took third place, contributing 46.7 billion UZS in taxes to the budget for services valued at 389.4 billion UZS.

Valve Corp. and Anthropic are also among the top five leaders. Valve paid 22.8 billion UZS in taxes for services amounting to 188.9 billion UZS, while Anthropic paid 14 billion UZS for services valued at 116.1 billion UZS.

OpenAI ranked sixth, paying 10 billion UZS in taxes for services worth 83.1 billion UZS. Among the ten largest payers were also Midasbuy, which paid 4.8 billion UZS for services worth 39.5 billion UZS; Booking.com, which paid 4.2 billion UZS in taxes for services worth 35.3 billion UZS; and TikTok, which contributed 2.4 billion UZS for services valued at 20.3 billion UZS. Anysphere took tenth place, paying 2.2 billion UZS in taxes for services totaling 17.9 billion UZS.

In accordance with Article 281 of the Tax Code of Uzbekistan, foreign legal entities providing electronic services are obliged to submit tax declarations and pay taxes no later than the 20th day of the month following the end of the reporting quarter.

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Market services volume in Uzbekistan exceeded 1000 trillion soms in the first half of 2026
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uzdaily.uz

Market services volume in Uzbekistan exceeded 1000 trillion soms in the first half of 2026

According to preliminary data from the National Statistical Committee, the volume of market services provided in Uzbekistan reached 1003.2 trillion soms at current prices for the period from January to September 2026. This figure demonstrated a real growth of 16.7% compared to the same period in 2025.

In the first nine months of 2025, market services amounted to 815 trillion soms, reflecting an increase of 14% relative to the same period in 2024. Statistical data for January-September 2025 and 2026 were adjusted after conducting population and agricultural censuses.

Service Distribution by Region

Tashkent accounted for 40.8% of the total volume of market services in the country, equivalent to 409.4 trillion soms. In the capital, the volume of services increased by 18.3% in real terms. Among the regions, Samarkand showed the largest volume of services—73.8 trillion soms, making up 7.4% of the national total. It is followed by Tashkent region with 68.3 trillion soms (6.8%), Fergana region with 66 billion soms (6.6%), and Andijan region with 51 trillion soms (5.1%).

The lowest volume of services was recorded in Syrdarya region—13.9 trillion soms, or 1.4% of the total volume. Outside the capital, the fastest growth in the service sector was observed in Samarkand region (17.3%), followed by Khorezm region (17.2%) and Andijan region (17.1%). Growth reached 16.9% in Navoi region, 16.8% in Syrdarya region, and 16.7% in Surkhandarya region. Kashkadarya and Tashkent regions showed growth at the level of 16.6%, and Fergana region—at 16.5%.

The volume of services grew by 15% in Namangan region and by 14.9% in Karakalpakstan Republic.

Services per Capita Level

The average volume of market services per capita across the country was 25.5 million soms, higher than the figure of 21.1 million soms the previous year; in real terms, this indicator increased by 14.7%. Tashkent demonstrated the highest per capita figure—126 million soms, representing an increase of 23.9 million soms compared to the previous year. Next are Navoi region with 19.7 million soms, Bukhara region with 18.8 million soms, and Tashkent region with 18.1 million soms. The lowest per capita figure was recorded in Surkhandarya region—10.4 million soms.

The fastest growth in services per capita was noted in Tashkent (16.4%), as well as in Khorezm and Navoi regions (both 15.3%). Namangan region showed the smallest growth rate (12.9%).

Contribution of Small Business and Service Structure

Small businesses provided services worth 567.5 trillion soms, accounting for 56.6% of the total national volume. At the same time, the volume of services provided by small enterprises grew by 17.4% in real terms. Fergana region has the highest share of small businesses in the total volume of services—76%. It is followed by Kashkadarya region (74.7%), Namangan region (74.4%), Andijan region (74.3%), and Surkhandarya region (73.7%).

In Tashkent, the share of small businesses in the service market was 42.9%, but the capital registered the largest volume of services provided by small enterprises, at 175.8 trillion soms, indicating a growth of 21.3%. In Bukhara region, small business services increased by 20.3%, while in Syrdarya region, this segment showed the lowest volume—9.1 trillion soms.

The main driver of overall growth was trade, financial, and transport services. Trade services grew by 17.4%, reaching 235.3 trillion soms, contributing 4 percentage points to the overall growth. Financial services increased by 22%, reaching 163.8 trillion soms, adding 3.4 percentage points, and transport services grew by 16.4% to 162.8 trillion soms, contributing 2.8 percentage points.

Accommodation and catering services grew by 11.3%, reaching 179.7 trillion soms, while information and communication services increased by 21.4%, amounting to 77.6 trillion soms. Educational services grew by 19.6%, and real estate services—by 15.3%. The greatest growth among the listed categories was shown by architectural, engineering-measuring, and technical testing, which grew by 24.2%.

Healthcare services increased by 14.2%, computer and household appliance repair grew by 11.1%, and rental services—by 9.5%.

In the overall structure of market services, trade accounts for 23.5%, accommodation and catering services—17.9%, financial services—16.3%, transport—16.2%, information and communication services—7.7%, and education—3.5%.

Since the beginning of 2026, statistics have been calculating the volume of trade services taking into account changes in inventories of goods intended for resale. The methodology was revised in accordance with the recommendations of international experts. A similar methodology was applied retrospectively to data for January-September 2025 to ensure comparability.

Statistics also provides a breakdown of individual service sectors. Catering services accounted for 96.1% of all accommodation and catering services. In the financial sector, insurance services accounted for 6.9%, auxiliary financial activities—7.3%, and other financial services made up 85.8%. Road transport accounted for more than half of all transport services, amounting to 52.5% or 85.4 trillion soms.

In the field of information and communication services, computer programming accounted for 48.4%, telecommunications—27.5%, information services—15.8%, and publishing activities—6.1%. Higher education covered 40.2% of educational services, while real estate rental and management accounted for 92.1% of real estate services. In healthcare, hospitals accounted for 32.3% of the total volume, medical practice and dentistry—14.4%, and other medical services—53.3%.

Uzbekistan reimbursed citizens for migration expenses totaling 12.3 billion soms
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uzdaily.uz

Uzbekistan reimbursed citizens for migration expenses totaling 12.3 billion soms

The Migration Agency of Uzbekistan reported that during the first nine months of 2026, the country reimbursed citizens 12.3 billion soms spent on trips abroad for the purpose of organized employment.

These payments were made from the Migration Fund and were intended to partially cover expenses related to visas, air tickets, medical examinations, and insurance.

Reimbursement Details

The largest share of compensation was directed towards covering costs associated with obtaining work visas. A total of 4,103 people received 7.715 billion soms in compensation for visa processing.

Travel expenses were reimbursed to 3,981 citizens, with the total amount paid under this item amounting to 3.264 billion soms. Additionally, 4,523 citizens received compensation for life and health insurance expenses, totaling 1.244 billion soms.

Furthermore, 30 people were compensated for costs related to passing language or professional exams; these payments reached 34.9 million soms.

To receive compensation, citizens must register on the Xorijda ish platform and upload documents confirming the incurred expenses. The agency specified that this reimbursement system is provided in accordance with Cabinet of Ministers Resolution No. 252.

Foreign IT Giants Paid 232.8 Billion Sums in Taxes to Uzbekistan's Budget in Nine Months of 2026
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podrobno.uz

Foreign IT Giants Paid 232.8 Billion Sums in Taxes to Uzbekistan's Budget in Nine Months of 2026

Major international digital corporations continue to increase their tax contributions in Uzbekistan. In the first nine months of 2026, ninety-nine foreign firms providing electronic services in the country contributed 232.8 billion sums to the state budget. This figure demonstrates an 85% growth compared to the same period last year.

Apple made the largest contribution to tax revenues, paying 54.2 billion sums. This is followed by Google with 52.6 billion sums and Meta, which contributed 46.7 billion sums. These three companies accounted for over 153 billion sums of the total collected funds.

Among the ten largest taxpayers are also the following organizations: Valve Corp. (22.8 billion sums), Anthropic (14 billion sums), OpenAI (10 billion sums), Midasbuy (4.8 billion sums), Booking.com (4.2 billion sums), TikTok (2.4 billion sums), and Anysphere (2.2 billion sums).

In accordance with Article 281 of the Tax Code, foreign enterprises that provide electronic services in Uzbekistan are obliged to submit tax reports and transfer corresponding taxes no later than the twentieth day of the month following the end of the reporting quarter. It should also be noted that the Apple Pay payment service was previously launched in Uzbekistan.

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