Uzbekistan Reports Rise in Artists’ Tax Declarations

Tashkent, Uzbekistan (UzDaily.com) — Uzbekistan’s Tax Committee has reported early results from the introduction of a digital tax declaration system for performers engaged in concert and entertainment activities. The tool is integrated into the “Soliq” mobile application and allows artists to submit income information electronically without paper-based reporting or in-person visits.

Launched last year, the system is linked to the database of the state institution “O‘zbekkonsert” and automates the income declaration process. Performers may also authorize administrators to complete submissions on their behalf through the application.

As of 13 April this year, 419 licensed performers submitted income declarations for 2025. The total declared income amounted to 2.3 billion soums, with a taxable base of 1.8 billion soums and assessed income tax of 219.6 million soums.

The structure of reported income shows that 145 declarations are below 1 million soums, 222 are under 10 million soums, 38 under 20 million soums, 7 under 40 million soums, 5 under 60 million soums, and 2 up to 90 million soums. Tax obligations vary by income level, with lower brackets showing smaller liabilities and higher brackets increasing proportionally.

The authority noted that the tax payment deadline is set for 1 June 2026, while annual income declarations for the reporting period must be submitted no later than 1 April of the following year.