In the first quarter of 2026, 89 foreign companies providing digital services in Uzbekistan contributed 65.7 billion soums in tax revenue. According to the Tax Committee, this marks a significant 81% increase compared to the same period last year.
Apple emerged as the top taxpayer, contributing 16.1 billion soums.
In fact, nearly 92% of the total digital services tax was generated by just ten major foreign entities:
- Apple: 16.1 billion soums
- Google: 14.9 billion soums
- Meta: 13.9 billion soums
- Valve Corp.: 8 billion soums
- OpenAI: 2.5 billion soums
- Anthropic: 1.5 billion soums
- Midasbuy: 1.3 billion soums
- TikTok: 868 million soums
- Booking.com: 694 million soums
- Netflix: 570 million soums
It is worth noting that as of January 1, 2026, Uzbekistan introduced new enforcement measures to restrict foreign online companies operating within the country without proper tax registration.
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