Construction and manufacturing firms owe trillions in unpaid taxes – Tax Committee

The Tax Committee has disclosed the extent of tax arrears among construction and manufacturing firms across Uzbekistan. As of February 1, 2026, a significant number of enterprises owe substantial amounts to the state budget, with a small group of large entities accounting for nearly half of the total debt in certain sectors.

Photo: Tax Committee

According to official data, 1,808 construction organizations currently have tax debts exceeding UZS 100 million. The total outstanding debt for these companies has reached UZS 3.1 trillion.

A notable concentration of debt is observed among the industry's largest players. Specifically, the top 10 debtor enterprises are responsible for UZS 1.4 trillion – approximately 46.8% of the total sectoral arrears.

From a regional perspective, the highest levels of tax indebtedness in construction are concentrated in:

Tashkent city – UZS 951.9 billion;
Tashkent region – UZS 643.6 billion;
Andijan region – UZS 279.4 billion.

In the manufacturing sector, 925 institutions have been identified with tax debts exceeding UZS 100 million. Their collective arrears stand at UZS 1.4 trillion. Similar to the construction industry, the top 10 organizations in this sector hold a significant share of the total, accounting for UZS 506.2 billion, or 34.3% of the manufacturing debt.

The regions with the highest manufacturing tax arrears include:

Tashkent region – UZS 335.7 billion;
Fergana region – UZS 194.5 billion;
Andijan region – UZS 176.3 billion.

The report also highlights broader issues with tax compliance beyond corporate entities. Last year, the names of the three companies with the highest employee tax debts were released. Currently, over 740,000 employees across more than 170,000 organizations in Uzbekistan have outstanding liabilities related to property and land taxes.