An average of 89% of individuals and businesses in Uzbekistan paid their taxes voluntarily in January-September 2026, the Tax Committee reported.
Tashkent recorded the highest rate of voluntary tax payments at 94%, followed by the Republic of Karakalpakstan and Tashkent region at 91% each, and Samarkand region at 90%.
By tax category, voluntary payments for subsoil use tax reached 100% during the reporting period. Personal income tax followed at 97%, profit tax at 96% and excise tax at 95%.
Individuals and legal entities voluntarily paid 92% of their value-added tax (VAT) obligations and 91% of turnover tax. The rate stood at 88% for property tax and 86% for land tax.
Water resource use tax recorded the lowest voluntary payment rate, at 60%, according to the committee.
Earlier, it was reported that Uzbekistan had 14.7mn economically active people, of whom 48% were working informally. According to the estimates cited in the report, formalizing the employment of 1mn citizens could generate up to UZS 3 trillion ($252.3mn) in additional tax revenue for the state budget, enough to finance the construction of 100 schools with a capacity of 480 students each.
