Tashkent, Uzbekistan (UzDaily.uz) — Foreign companies providing electronic services in Uzbekistan paid 232.8 billion soums in taxes in January–September 2026, compared with 124.8 billion soums in the same period of 2025, the Tax Committee of Uzbekistan reported.
The value of services provided by these companies over the nine-month period reached 1,942.2 billion soums, up from 1,048.6 billion soums a year earlier.
The number of foreign electronic service providers is also increasing. As of 1 October 2026, there were 109 such companies, compared with 78 on 1 January 2026 and 63 on 1 January 2025.
Apple topped the list of the largest taxpayers among these providers. The company paid 54.2 billion soums in taxes on services worth 451.4 billion soums. Google ranked second, paying 52.6 billion soums on service revenue of 438 billion soums. Meta came third, with tax payments of 46.7 billion soums on services worth 389.4 billion soums.
Valve Corp. and Anthropic also featured in the top five. Valve paid 22.8 billion soums in taxes on services worth 188.9 billion soums, while Anthropic paid 14 billion soums on 116.1 billion soums in services.
OpenAI ranked sixth, paying 10 billion soums in taxes on services worth 83.1 billion soums.
The top 10 also included Midasbuy, which paid 4.8 billion soums on services worth 39.5 billion soums; Booking.com, with 4.2 billion soums in taxes on 35.3 billion soums in services; and TikTok, with 2.4 billion soums on 20.3 billion soums in services. Anysphere ranked tenth, paying 2.2 billion soums in taxes on services worth 17.9 billion soums.
Under Article 281 of Uzbekistan’s Tax Code, foreign legal entities providing electronic services must submit tax returns and pay taxes no later than the 20th day of the month following the end of the reporting quarter.
