Uzbek Entertainers Owe 424.9 Million Soums in Tax Arrears

Tashkent, Uzbekistan (UzDaily.uz) — An income declaration campaign continues in Uzbekistan for representatives of the domestic show business sector who provide services within concert and entertainment activities. This was reported by the Tax Committee of Uzbekistan.

According to data from the tax authorities as of 23 June 2026, declarations of total annual income for 2025 were submitted by 1,680 singers and performers operating on the basis of valid licenses.

Based on an analysis of the submitted documents, the total annual income of the artists amounted to 9 billion 33 million soums. From this amount, the volume of net taxable income was recorded at 7 billion 727.1 million soums, and the total amount of accrued personal income tax reached 879.6 million soums.

Broken down by the established rating groups of performers, the indicators are distributed as follows: the first and highest category included 48 artists with a total income of 1 billion 527.8 million soums (144.6 million soums of tax accrued), the second group consisted of 125 individuals who declared 1 billion 134.7 million soums (105.9 million soums of tax), and the most numerous third rating subgroup was represented by 1,507 performers whose total income reached 6 billion 370.6 million soums (629.1 million soums of tax accrued).

Despite the submission of reporting, the fiscal authorities recorded low compliance culture among a significant portion of representatives of the creative sector.

At present, an outstanding tax debt has been identified for 938 taxpayers among those who submitted declarations, the total amount of which has reached 424.9 million soums.

Specifically, in the first rating group, 24 people are listed as debtors with a total debt amount of 49.8 million soums; in the second group, there are 61 performers with a debt of 32.9 million soums; and in the third group, timely payments to the budget were not made by 853 people, whose arrears total 342.2 million soums.

The tax agency reminded that the statutory deadline for paying tax for the specified reporting period expired on 1 June 2026. In accordance with Article 398 of the Tax Code of the Republic of Uzbekistan, a forced collection mechanism is initiated against individuals who ignored the obligation to submit documents or who specified inaccurate information in them.

Tax authorities are vested with the legal right to independently calculate the amount of liabilities based on interagency analytical data available to them.

A corresponding official notification of the accrued amount is delivered to the citizen within 10 days, after which the obligation to pay it arises, and final adjustments can only be made by the agency after the taxpayer provides an updated or initial declaration.