According to the Tax Committee, a total of 109 foreign companies paid taxes during the reporting period.

Apple was the largest taxpayer among foreign digital service providers, contributing UZS 54.2 billion, followed by Google with UZS 52.6 billion and Meta with UZS 46.7 billion.

The top 10 taxpayers were:

  • Apple – UZS 54.2 billion

  • Google – UZS 52.6 billion

  • Meta – UZS 46.7 billion

  • Valve Corp. – UZS 22.8 billion

  • Anthropic – UZS 14 billion

  • OpenAI – UZS 10 billion

  • Midasbuy – UZS 4.8 billion

  • Booking.com – UZS 4.2 billion

  • TikTok – UZS 2.4 billion

  • Anysphere – UZS 2.2 billion

Under Article 281 of Uzbekistan’s Tax Code, foreign legal entities providing electronic services must submit tax reports and pay the relevant taxes no later than the 20th day of the month following the reporting quarter.