The data provided by the Tax Committee categorizes performers based on their licensing tiers. In the top tier (Category I), 47 performers reported UZS 1.5 billion in income, of which UZS 1.17 billion was subject to tax, resulting in liabilities of UZS 140.8 million. Category II, consisting of 100 performers, declared UZS 901.4 million in income with UZS 83.9 million in tax. Category III accounted for the vast majority of the industry, with 953 performers reporting UZS 4.08 billion in income and UZS 375.2 million in tax.
The majority of declarations reflected relatively modest earnings for the year. A total of 375 performers reported income of up to UZS 1 million, paying an average annual tax of only UZS 54,400. Furthermore, 576 artists declared earnings of up to UZS 10 million, with an average tax liability of UZS 420,700.
Higher earnings were reported by a smaller group of entertainers. Filings from 102 performers showed income of up to UZS 20 million, while 28 reported up to UZS 40 million. Only 12 declarations fell into the bracket of up to UZS 60 million. The highest earners in the industry comprised just seven performers, who reported individual incomes of up to UZS 152 million, paying an average tax of UZS 10.7 million each.
