In the first half of 2026, foreign companies providing electronic services in Uzbekistan paid 143.8 billion soums in taxes to the state budget. This is an 84% increase compared to the same period last year, according to the Tax Committee.

As of July 1, 2026, 97 foreign companies providing electronic services were registered with the tax authorities in the republic. At the beginning of the year, this figure stood at 78, and as of January 1, 2025, it was 63. This trend indicates a growing interest of foreign IT companies in the Uzbek market.

In January-June 2026, these companies provided electronic services worth 1.2 trillion soums. For comparison, in the same period of 2025, the volume of services amounted to 656.8 billion soums. Thus, the volume of services nearly doubled.

During this period, the amount of taxes paid by foreign companies reached 143.8 billion soums. In the first half of 2025, this figure was 78.2 billion soums. The top 10 foreign companies that paid the most taxes include Google, Apple, Netflix, Spotify, and other tech giants.

It is worth recalling that in the first quarter of 2026, 89 foreign companies providing electronic services paid 65.7 billion soums in taxes, an 81% increase year-on-year. These figures demonstrate the effective implementation of the so-called 'Google tax'.

The 'Google tax' is provided for in the new edition of the Tax Code, which came into force on January 1, 2020. The tax is levied on electronic services, including the provision of rights to use software (including online games), electronic books, educational materials, musical works, and others.

To register foreign internet companies as taxpayers, the Tax Committee has opened a special VAT office. Foreign legal entities providing electronic services must submit tax reports and pay taxes no later than the 20th day of the month following the reporting quarter.

Source: www.gazeta.uz