Uzbekistan’s Services Sector Pays 23.5tn Soums in Taxes

Tashkent, Uzbekistan (UzDaily.uz) — In January-June 2026, 163,932 legal entities operating in Uzbekistan’s services sector paid more than 23.5 trillion soums in taxes to the state budget. Their combined turnover during the period amounted to 353.8 trillion soums, while tax benefits provided to them exceeded 30.4 trillion soums. The Tax Committee reported the figures.

The 20 largest taxpayers in the sector accounted for more than 4.6 trillion soums in tax payments, or 19.8% of the total. Their combined turnover reached 41 trillion soums, equal to 11.6% of the sector’s total, while tax benefits provided to them exceeded 2.8 trillion soums, or 9.3% of the total.

JSC “O'zbektelekom” topped the ranking, paying 837.9 billion soums in taxes. LLC “Asia Trans Gas” ranked second with 726.1 billion soums, followed by JSC “Uzbekistan Airways”, which paid 440.1 billion soums.

The top 10 also included JSC “Paynet” with 276.9 billion soums; LLC “Unitel” (Beeline) with 271.5 billion soums; LLC “Coscom” with 232.8 billion soums; LLC “Islam Karimov Tashkent International Airport” with 196.6 billion soums; JSC “Tashshahartranskhizmat” with 185.6 billion soums; JSC “O'zbek Geologiya Qidiruv” with 172.5 billion soums; and LLC “My Freighter” with 169.4 billion soums.

The second 10 comprised LLC “Temir Yo'l Infratuzilma” with 168.3 billion soums; State Unitary Enterprise “O'zaeronavigatsiya Markazi” with 165.5 billion soums; LLC “Universal Mobile Systems” (Ucell) with 160.9 billion soums; JSC “Yagona Umumrespublika Protsessing Markazi” with 152.1 billion soums; LLC “Tezcoin” with 88.8 billion soums; LLC “YGO UB” with 88.2 billion soums; LLC “Information Technology Center” with 86.5 billion soums; State Unitary Enterprise “Toshkent Metropoliteni” with 85.2 billion soums; LLC “Respublika Inkassatsiya Xizmati” with 84.4 billion soums; and LLC “Qanot Sharq” with 77.1 billion soums.

According to the Tax Committee, the largest sources of tax revenue from the major taxpayers were corporate income tax, which generated 1.5 trillion soums, or 32.1%, and value-added tax, which generated 1.4 trillion soums, or 31.0%. Social tax accounted for 635 billion soums, or 13.6%; personal income tax for 605.4 billion soums, or 13.0%; property tax for 147.1 billion soums, or 3.2%; turnover tax for 121.7 billion soums, or 2.6%; land tax for 65.7 billion soums, or 1.4%; and other taxes for 148.0 billion soums, or 3.1%.

Corporate income tax and VAT together accounted for more than 63% of all tax payments made by the largest taxpayers in the services sector.