Calculation of income of taxi drivers starts from zero

Taxi drivers can continue to work as self-employed persons, the press service of the Tax Committee reported.

In accordance with the presidential decree of February 27, the activity of urban, suburban and intercity transportation of passengers in light vehicles is included in the list of types of activities that self-employed persons can engage in. A license is required for this.

Previously, the transportation of passengers as self-employed persons was allowed until January 1, 2025 (you can register as a self-employed person in the Soliq mobile application for free).

According to the Tax Committee, income of self-employed persons up to 100 million soums received during the tax period (year) as a result of labor activity or from the sale of goods (services) is not subject to tax. At the end of the year, income is recalculated from the beginning of the new year.

If their income exceeds 100 million soums during the tax period, they are subject to tax in accordance with the procedure established for individual entrepreneurs (Article 369 of the Tax Code).

“For example, even if their income in 2024 does not exceed or exceeds 100 million soums, in 2025 the calculation will start from “zero”, and their income up to 100 million soums will not be subject to tax.

Also, in order to make it easier and more convenient for those engaged in taxi activities, relevant proposals have been developed to automatically calculate and transfer tax to the budget at the source of payment by tax agents (taxi aggregators) for those with income exceeding 100 million soums (but up to 1 billion soums). When this proposal is adopted and entered into law, a taxation system based on this procedure will be introduced,” the Tax Committee reported.

For information, as of February 1, 2025, 736 thousand self-employed persons were engaged in passenger transportation. Follow “Zamin” news on “Telegram”