The Ministry of Justice of Uzbekistan has introduced a draft law that will fundamentally overhaul control over the show business sector in the country. Starting from September 1, 2026, all performances—from large-scale concerts to private celebrations in restaurants—must be pre-registered and paid for through the Soliq mobile application. This initiative aims to enhance the tracking of artists' activities and streamline tax payment processes.

The key change involves shifting to a "one performance – one payment" system. Artists will no longer deal with complex accounting, instead paying a fixed tax for each event. The payment amount is tied to the performer's rating and the venue, calculated based on the current base calculation value (BRV) of 412,000 soums. For instance, high-rated artists performing in major concert halls will pay more, while lower-rated ones at smaller venues will pay less.

Registration in the app and tax payment will become mandatory for legal operation. Artists must input the date, location, and cost of their services into the system, after which they receive an electronic certificate confirming their right to perform. This step is intended to increase transparency in tax compliance and reduce illicit practices.

As highlighted last year by Mubin Mirzayev, First Deputy Chairman of the Tax Committee, from 2027 onwards, artists in Uzbekistan will no longer be able to evade income tax payments. They were given a "window of opportunity" during 2025 and 2026 to voluntarily declare their actual incomes and submit necessary declarations. If incomes are not fully disclosed after this period, tax authorities will transition from explanatory measures to direct audits.

Source: podrobno.uz