In 2024, foreign IT companies providing electronic services in Uzbekistan paid 115.8 billion Uzbek soms ($8.9 million) in taxes, marking a 1.5-fold increase compared to 2023, according to the country’s Tax Committee.
The top ten companies accounted for 99.9% of total tax payments, with the largest contributors being:
👉 Meta (designated as extremist and banned in Russia) — 41.7 billion soms ($3.2 million);
👉 Google — 29 billion soms ($2.2 million);
👉 Apple — 27.3 billion soms ($2.1 million);
👉 Amazon — 4.1 billion soms ($316,000);
👉 Booking.com — 3.6 billion soms ($277,500);
👉 Netflix — 1.4 billion soms ($108,000);
👉 Zoom — 1.4 billion soms ($108,000);
👉 Acca — 1.2 billion soms ($92,500);
👉 Xsolla — 966.7 million soms ($74,500);
👉 TikTok — 903 million soms ($69,600).
Foreign IT companies registered as taxpayers in Uzbekistan are required to pay a 15% VAT, which was introduced in January 2020. To facilitate registration, the State Tax Committee launched a dedicated website, and tax enrollment began in April 2020. As of now, 65 IT companies are registered under this system. In January, new additions to the list included major players such as eBay Marketplace GmbH (Switzerland) and Alibaba Cloud (Singapore).