Discussion of changes in the tax system of the entertainment sector

The public discussion of the draft resolution titled “On simplifying the system of taxation and accounting for persons engaged in concert and entertainment activities”, developed by the Ministry of Justice, has been completed.

It is noted that this document has become one of the most discussed initiatives in recent years — it was viewed approximately 16,000 times. During the discussion, citizens and specialists submitted a total of 130 proposals and comments.

The draft was developed in order to ensure in practice the principles of mandatory compliance and fairness established in tax legislation, as well as to regulate financial relations in the concert and entertainment sector and ensure transparency of settlements.

According to official data, in 2024, 2,020 singers submitted tax declarations, and a total income tax of 1.1 billion soms was assessed to them. This means that on average each performer accounted for 544.5 thousand soms per year.

In 2025, the situation changed: only 305 singers submitted declarations and paid a total of 154 million soms in taxes. On average, this amounted to 505.6 thousand soms of tax per performer per year.

The draft resolution was submitted for public discussion in agreement with relevant ministries and agencies, including the Ministry of Economy and Finance, the Ministry of Culture, the Competition Committee, and the Tax Committee.