Uzbekistan’s top three companies with the highest employee tax debts named

More than 170,000 organizations in Uzbekistan have over 740,000 employees with outstanding property and land tax debts, according to the State Tax Committee.

As of 15 October 2025, 747,940 employees from 173,391 organizations owe unpaid taxes totaling UZS 831.5 billion across 882,939 tax objects.

Of this amount, UZS 501.2 billion is land tax debt, while UZS 330.3 billion is property tax debt.

The largest share of tax arrears – UZS 644.9 billion – falls on employees of commercial organizations, while employees of budget-funded organizations account for UZS 150.8 billion in unpaid taxes. In addition, employees of non-governmental non-profit organizations owe UZS 35.8 billion.

Among commercial organizations, tax arrears are distributed as follows:

• In the industrial sector, 130,100 employees of 20,800 organizations owe UZS 140.7 billion;
• In agriculture, forestry, and fisheries, 88,800 employees of 50,900 organizations owe UZS 138.6 billion;
• In trade, 71,600 employees of 41,300 organizations owe UZS 116 billion;
• In construction, 58,600 employees of 10,100 organizations owe UZS 90.3 billion.

In addition, in transport and storage, 33,200 employees of 5,400 organizations owe UZS 30.6 billion; in healthcare and social services, 10,400 employees of 4,300 organizations owe UZS 11.7 billion; in information and communications, 9,600 employees of 2,200 organizations owe UZS 8.7 billion; and in other sectors, 65,400 employees of 16,800 organizations owe UZS 79.8 billion in property and land taxes.

The three organizations whose employees have the highest total tax debts are:

• “Temiryolinfratuzilma” JSC – UZS 4 billion;
• “Almalyk Mining and Metallurgical Complex” JSC – UZS 3.3 billion;
• “Regional Electric Networks” JSC – UZS 3.3 billion.