diff --git a/build/controllers/MimeTypeController.php b/build/controllers/MimeTypeController.php
index 5b03491..91084e4 100644
--- a/build/controllers/MimeTypeController.php
+++ b/build/controllers/MimeTypeController.php
@@ -99,6 +99,11 @@ class MimeTypeController extends Controller
         $mimeMap = array_merge($mimeMap, $this->additionalMimeTypes);
         ksort($mimeMap);
         $array = VarDumper::export($mimeMap);
+
+        if (PHP_VERSION_ID >= 80100) {
+            $array = array_replace($array, array('xz' => 'application/octet-stream'));
+        }
+
         $content = <<<EOD
 <?php
 /**
diff --git a/framework/CHANGELOG.md b/framework/CHANGELOG.md
index dd460ec..e8eb8a6 100644
--- a/framework/CHANGELOG.md
+++ b/framework/CHANGELOG.md
@@ -4,9 +4,10 @@ Yii Framework 2 Change Log
 2.0.46 under development
 ------------------------
 
-- no changes in this release.
+- Bug #19243: Handle `finfo_open` for tar.xz as `application/octet-stream` on PHP 8.1 (longthanhtran)
 - Bug #19235: Fix return type compatibility of `yii\web\SessionIterator` class methods for PHP 8.1 (virtual-designer)
 
+
 2.0.45 February 11, 2022
 ------------------------
 
diff --git a/framework/helpers/BaseFileHelper.php b/framework/helpers/BaseFileHelper.php
index a29d5a3..bd1f8f2 100644
--- a/framework/helpers/BaseFileHelper.php
+++ b/framework/helpers/BaseFileHelper.php
@@ -162,10 +162,6 @@ class BaseFileHelper
             throw new InvalidConfigException('The fileinfo PHP extension is not installed.');
         }
 
-        if (PHP_VERSION_ID >= 80100) {
-            return static::getMimeTypeByExtension($file, $magicFile);
-        }
-
         $info = finfo_open(FILEINFO_MIME_TYPE, $magicFile);
 
         if ($info) {
diff --git a/framework/helpers/mimeTypes.php b/framework/helpers/mimeTypes.php
index 6b0a78d..f1e3da4 100644
--- a/framework/helpers/mimeTypes.php
+++ b/framework/helpers/mimeTypes.php
@@ -8,7 +8,7 @@
  * http://svn.apache.org/viewvc/httpd/httpd/trunk/docs/conf/mime.types?view=markup
  * This file has been placed in the public domain for unlimited redistribution.
  */
-return [
+$mimeTypes = [
     '3dml' => 'text/vnd.in3d.3dml',
     '3ds' => 'image/x-3ds',
     '3g2' => 'video/3gpp2',
@@ -995,3 +995,9 @@ return [
     'zirz' => 'application/vnd.zul',
     'zmm' => 'application/vnd.handheld-entertainment+xml',
 ];
+
+if (PHP_VERSION_ID >= 80100) {
+    $mimeTypes = array_replace($mimeTypes, array('xz' => 'application/octet-stream'));
+}
+
+return $mimeTypes;
diff --git a/tests/framework/helpers/FileHelperTest.php b/tests/framework/helpers/FileHelperTest.php
index 09da3d2..ae59b54 100644
--- a/tests/framework/helpers/FileHelperTest.php
+++ b/tests/framework/helpers/FileHelperTest.php
@@ -717,6 +717,24 @@ class FileHelperTest extends TestCase
         $this->assertTrue(in_array(FileHelper::getMimeType($file), ['application/json', 'text/plain']));
     }
 
+    public function testGetUploadedImageMimeTypes()
+    {
+        $ds = DIRECTORY_SEPARATOR;
+        $phpunitPath = Yii::getAlias('@yiiunit');
+        $runtimeLocation = Yii::getAlias('@yiiunit/runtime');
+        $resourceSourceLocation = "{$phpunitPath}{$ds}framework{$ds}validators{$ds}data{$ds}mimeType";
+
+        $pngFile = "{$runtimeLocation}{$ds}php1234";
+        copy("{$resourceSourceLocation}{$ds}test.png", $pngFile);
+
+        $this->assertEquals('image/png', FileHelper::getMimeType($pngFile));
+
+        $jpgFile = "{$runtimeLocation}{$ds}php4567";
+        copy("{$resourceSourceLocation}{$ds}test.jpg", $jpgFile);
+
+        $this->assertEquals('image/jpeg', FileHelper::getMimeType($jpgFile));
+    }
+
     public function testNormalizePath()
     {
         $ds = DIRECTORY_SEPARATOR;
diff --git a/tests/framework/helpers/MimeTest.php b/tests/framework/helpers/MimeTest.php
index 9df42b1..a6a0a8a 100644
--- a/tests/framework/helpers/MimeTest.php
+++ b/tests/framework/helpers/MimeTest.php
@@ -37,8 +37,8 @@ class MimeTest extends TestCase
 
     public function testMimeTypes()
     {
-        $this->assertSame(
-            [
+
+        $coreMimeTypes = [
                 '3dml' => 'text/vnd.in3d.3dml',
                 '3ds' => 'image/x-3ds',
                 '3g2' => 'video/3gpp2',
@@ -1024,7 +1024,13 @@ class MimeTest extends TestCase
                 'zir' => 'application/vnd.zul',
                 'zirz' => 'application/vnd.zul',
                 'zmm' => 'application/vnd.handheld-entertainment+xml',
-            ],
+            ];
+
+        if (PHP_VERSION_ID >= 80100) {
+            $coreMimeTypes = array_replace($coreMimeTypes, array('xz' => 'application/octet-stream'));
+        }
+
+        $this->assertSame($coreMimeTypes,
             require __DIR__ . '/../../../framework/helpers/mimeTypes.php'
         );
     }
diff --git a/tests/framework/validators/FileValidatorTest.php b/tests/framework/validators/FileValidatorTest.php
index 2ce3c79..d3dba37 100644
--- a/tests/framework/validators/FileValidatorTest.php
+++ b/tests/framework/validators/FileValidatorTest.php
@@ -535,7 +535,7 @@ class FileValidatorTest extends TestCase
 
     public function validMimeTypes()
     {
-        return array_filter([
+        $validMimeTypes = array_filter([
             ['test.svg', 'image/*', 'svg'],
             ['test.jpg', 'image/*', 'jpg'],
             ['test.png', 'image/*', 'png'],
@@ -545,6 +545,14 @@ class FileValidatorTest extends TestCase
             ['test.odt', 'application/vnd*', 'odt'],
             ['test.tar.xz', 'application/x-xz', 'tar.xz'],
         ]);
+
+        if (PHP_VERSION_ID >= 80100) {
+            $v81_zx = ['test.tar.xz', 'application/octet-stream', 'tar.xz'];
+            array_pop($validMimeTypes);
+            $validMimeTypes[] = $v81_zx;
+        }
+
+        return $validMimeTypes;
     }
 
     public function invalidMimeTypes()