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The system of taxation on artists' services may change.

The public discussion of the draft Presidential Decree on simplifying the taxation of concert and entertainment activities developed by the Ministry of Justice has concluded.

Image of 'The system of taxation on artists' services may change.'

According to the project, it is planned that each service provided at weddings, anniversaries, circumcision ceremonies, marriage ceremonies, as well as in restaurants and other events will be taxed based on the principle of "one service - one payment". That is, each performance will be accounted for separately and subject to taxation.

It is reported that this project has been one of the most viewed among the documents placed on the platform in recent years. Nearly 16,000 users have become acquainted with it. During the discussion, 130 proposals and comments were received from citizens.

According to published analyses, in 2024, 2,020 performers submitted tax declarations, with a total tax calculated at 1.1 billion soums. This amounts to an average of 544.5 thousand soums per performer for the year.

In 2025, 305 performers submitted declarations, and an average income tax of 505.6 thousand soums was calculated for them.

It is noted that these figures indicate the need to introduce a unified and transparent digital accounting system in the field. The main goal envisaged by the draft decision is to ensure the principles of obligation and fairness established in the Tax Code.

It was announced that the document, after being agreed upon with interested ministries and agencies, including the Ministry of Economy and Finance, the Ministry of Culture, the Competition Committee, and the Tax Committee, has been submitted for public discussion. Based on the received proposals, the project will be finalized and submitted to higher authorities.

Earlier, the Ministry of Culture expressed objections regarding the project. It was emphasized that individuals operating in the concert-entertainment sector are currently paying taxes on the basis of legislation. In particular, they pay social tax monthly equal to at least the base calculation amount, and also pay 12 percent income tax from their annual income.

Therefore, it was emphasized that the opinions encountered in some discussions that "artists do not pay taxes at all" do not fully correspond to reality.

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