Foreign Tech Companies Paid $12 Million in Uzbekistan Taxes in H1 2026

20 October 2026 is the next tax payment deadline for foreign companies that supply digital services to consumers in Uzbekistan and report quarterly. The vendors must lodge a quarterly return and fully settle accrued tax no later than the 20th day of the month following the end of each quarter, according to Kursiv Uzbekistan. Foreign technology companies paid about $12 million into Uzbekistan’s budget in January–June 2026.

A KPMG International overview confirms that the rules have applied since 1 January 2020. Nonresident vendors supplying digital services to consumers in Uzbekistan must register for and collect VAT regardless of their sales amount. The phrase “digital tax” used in news reports therefore refers to the VAT regime for cross-border B2C services, rather than a separate turnover tax.

Apple, Google and Meta made the largest reported payments

Kursiv Uzbekistan reported on 1 August, citing official fiscal data, that receipts from foreign technology companies increased 84% in the first half of 2026 compared with January–June 2025. The report does not provide a complete list of registered companies or reproduce the underlying government data table.

Apple transferred 33.6 billion soums, or about $2.81 million. Google paid 33.3 billion soums, or approximately $2.78 million. Meta contributed 28.9 billion soums, or about $2.42 million. The three companies occupied the first three positions by payment value among the foreign digital vendors identified in the report.

Kursiv Uzbekistan attributed the increase in receipts to stronger domestic demand for digital services and stricter compliance enforcement. Those causes are the publication’s explanation, rather than separate metrics disclosed in the available primary data. The confirmed comparative figure is the reported 84% year-on-year increase in receipts.

What foreign vendors need to do

Foreign companies selling digital goods, software, streaming services or access to online platforms to consumers in Uzbekistan should complete four checks before the next payment deadline:

1. determine whether the transactions qualify as B2C digital services supplied to consumers in Uzbekistan;
2. verify their Uzbekistan VAT registration status, because KPMG International identifies no minimum sales threshold;
3. reconcile revenue from Uzbekistan consumers and the tax accrued for the third quarter;
4. file the quarterly return under the applicable schedule and pay the accrued tax no later than 20 October 2026.

The materials available for this report do not include the text of the underlying Uzbek legal act or the original tax authority table. The payment figures and company order therefore rely on Kursiv Uzbekistan, while the scope and effective date of the regime have been cross-checked against KPMG International. Companies facing uncertainty over service classification should verify their obligations against the rules in force before filing.

Corrections or appeals concerning the company order or reported figures can be sent to [email protected].