Fees Under Control: Uzbekistan Plans to Introduce a Tax for Each Performance

In Uzbekistan, a tax per performance may be introduced for singers, musicians and hosts, according to a draft presidential resolution.
It is planned that from September 1, artists will be required to register each concert or wedding performance in the Soliq app. The system will operate on the principle of «one service — one payment.»
From 2029, taxes from concert activities will be calculated based on the contract value. By that time, the sector is planned to be fully transitioned to cashless payments.
In addition, 30% of artists’ annual income will be allowed to be written off as expenses without supporting receipts. At the same time, the Soliq app will feature a showcase with artists’ price lists.
Fines are предусмотрены for concerts without registration, starting from 20 base calculation units (8.2 million soums). At the same time, vigilant citizens who report illegal performances to the tax authorities will receive a reward — 20% of the fine amount.