How are bloggers' incomes taxed? The Tax Committee explained.
Based on the volume and style of their activities, bloggers can operate as a self-employed individual, a sole proprietor, or a legal entity.
Explanations on tax obligations and procedures for formalizing activities for citizens earning income from blogging in Uzbekistan have been provided.
During an online seminar with the participation of specialists from the Tax Committee, current tax regimes, registration procedures, and liability issues for violations for content creators were discussed.
According to Muzaffar Muhammadsaidov, head of a department at the Tax Committee, bloggers can operate as self-employed individuals, individual entrepreneurs (IE), or legal entities, depending on the volume and nature of their activities.
According to him, the status of a self-employed person is considered suitable for bloggers working individually. This regime does not allow hiring employees. If a blogger operates with up to five employees, registration as an IE is recommended. Content creators conducting collective activities can operate as a legal entity or an IE.
The specialist emphasized that registration as a self-employed person or IE is carried out through state service centers and tax authorities, as well as in electronic form. In this case, those wishing to become self-employed can register through the "Soliq" app or the my.gov.uz portal, while those starting activities as an IE can register through the new.birdarcha.uz website.
The seminar also explained the tax obligations of bloggers. Individuals who are not registered as entrepreneurs but earn income from blogging must submit an income declaration annually by April 1st and pay the calculated 12% income tax by June 1st.
According to legislation, the tax rate for self-employed individuals and individual entrepreneurs is the same: if the annual turnover is up to 12,000 times the basic calculation amount, i.e., up to 4.94 billion soums, a tax of 1% of the turnover is paid.
If the annual turnover exceeds this threshold, the blogger transitions to the generally established tax system, which involves paying value-added tax (12%) and profit tax (15%). At the same time, those transitioning to this system for the first time are granted an exemption from paying profit tax for one year.
Bloggers operating as legal entities pay 4% of their annual turnover as a turnover tax. If their turnover reaches the established threshold, they are also transferred to the generally established tax system.
Representatives of the Tax Committee also noted that receiving payment for advertising and other services through person-to-person (P2P) money transfers in bloggers' activities is considered tax evasion.
According to Muzaffar Muhammadsaidov, receiving money into an individual's card within the framework of entrepreneurial activity is considered concealing income.
He stated that such a situation is equated to not using cash register equipment and not issuing receipts, and results in a fine as established by law. If a blogger receives money on a card, a fine of 5 million soums may be applied, similar to the case of not issuing a receipt.
Additionally, in accordance with Article 223 of the Tax Code, an additional fine of 20% of the concealed tax base is imposed. The Tax Committee representative noted, as an example, that if 1 billion soums in revenue was received on a card and found to be concealed, a fine of 200 million soums could be applied. Furthermore, if the amount of concealed funds is large, the citizen may also face administrative or criminal liability.
Let us remind you that, in accordance with the Presidential Decree, the threshold for transitioning to the generally established tax system from June 1, 2026, has been set at 12,000 times the basic calculation amount. Previously, this figure was 1 billion soums.
