Ozodbek Nazarbekov defends tax reform, calling claims of non-payment "shameful"

Speaking at an open dialogue with artists on April 21, Nazarbekov asserted that all singers are already paying taxes, though some may be unaware due to a lack of financial literacy. "Everyone pays; no one is exempt. It should be shameful to say ‘I don’t pay taxes,’" he said, noting that artists contribute through income earned from weddings and concerts. He argued the core issue is not tax evasion, but whether the current system is equitable.

Nazarbekov described the existing taxation model as "unhealthy" and explained that the proposed changes were released for public discussion to find a more balanced approach.

The draft presidential resolution, released by the Ministry of Justice in late March, outlines a new regime for the entertainment sector. Under the proposal, starting September 1, 2026, all performance-related services would be registered through the Soliq mobile application. Between September 2026 and January 2029, performers would pay personal income tax under a "one service – ne payment" principle at fixed rates.

The tax amount would vary based on a performer's ranking, ranging from 0.25 of the Base Calculation Amount (BCA) – currently UZS 103,000 – to three times that amount (UZS 1.236 million). Non-compliance could result in fines of at least 20 times the BCA (UZS 8.24 million).

The draft has sparked backlash from prominent figures. Yulduz Usmonova, a "People’s Artist of Uzbekistan," responded bluntly: "Then sing yourselves."

According to the Tax Committee, 728 singers filed declarations under the "Concert and Entertainment" category in 2025, reporting a total taxable income of UZS 3.73 billion, with UZS 437.1 million assessed in income tax.