How did tax revenues from foreign digital companies change?
By the end of 2025, Uzbekistan’s state budget recorded a strong increase in tax revenues generated by foreign technology corporations providing electronic services in the country. Total payments reached 181.3 billion soums, reflecting a 50% rise compared to the previous reporting period.
How many foreign companies are registered in Uzbekistan’s tax system?
Currently, 78 foreign business entities operating in the digital sector are officially registered within Uzbekistan’s tax framework. These companies conduct their activities in compliance with national fiscal regulations.
Which companies generated the largest share of tax payments?
An analysis of the payment structure highlights clear market leaders. Apple ranked first, contributing 49.5 billion soums to the state budget. Meta followed closely with 49 billion soums, while Google secured third place with tax payments totaling 44.4 billion soums.
What contribution did other global platforms make?
OpenAI, the developer of advanced artificial intelligence solutions, strengthened its position by paying 11.7 billion soums in taxes. The top ten taxpayers also included Booking.com (4.3 billion soums), TikTok (3.5 billion soums), Netflix (1.8 billion soums), Acca (1.6 billion soums), Xsolla (1.5 billion soums), and Amazon (1.4 billion soums).
How is Uzbekistan’s digital services market evolving?
Financial indicators point to steady growth in the digital services sector. In 2025, the total value of electronic services provided by foreign suppliers to users in Uzbekistan reached 1,482.3 billion soums. For comparison, this figure stood at 1,003.4 billion soums in 2024, confirming a one-and-a-half-fold market expansion.
What requirements apply to foreign digital companies?
Under current legislation, foreign legal entities operating in the digital segment are required to submit tax reports and pay assessed amounts no later than the twentieth day of the month following each quarter. This approach ensures the regular inflow of revenues into the national budget.
What is the essence of the so-called “Google tax”?
The taxation mechanism for foreign digital companies introduced in Uzbekistan—commonly referred to as the “Google tax” (VAT for non-residents)—does not require a physical presence or the establishment of a local office. Registration, reporting, and tax payments are carried out remotely through the Tax Committee’s dedicated electronic VAT office.