Why is this important
The public catering sector contributes significantly to tax revenues, reflecting its growth and scale. Industry leaders — KFC, Evos, Oqtepa Lavash — demonstrate that large networks play a key role in the formation of the fiscal base. Increasing the tax burden can affect pricing, the investment climate, and the competitiveness of small businesses in the sector.
Key facts
- 20,126 public catering organizations paid 963.3 billion soums in taxes for seven months of 2025.
- Of this amount, 184.2 billion soums (19.1%) were provided by the top 20 taxpayers.
- The trade turnover of these 20 companies amounted to 2.4 trillion soums.
The main types of taxes paid by major players are:
- VAT — 78.2 billion soums
- PIT — 49.6 billion soums
- Income tax — 33.2 billion soums
- Social tax — 21.4 billion soums
- Other taxes — 1.8 billion soums
Context
Food service is one of the fastest-growing sectors in Uzbekistan’s service and trade sectors; its development is closely linked to changes in consumer preferences, tourism activity, and urban infrastructure. In previous periods, there was an increase in tax revenues from trade and services, reflecting general trends in economic growth and increased tax discipline.
For small and medium-sized enterprises, the share of tax expenditures is important in assessing business profitability, especially when rental payments, product prices, and utility costs increase.
