In Uzbekistan, starting January 1, 2026, the taxation procedure for self-employed taxi drivers will change. A reduced turnover tax rate of 1% is being introduced for them. This was reported by podrobno.uzreports.
The tax is calculated based on actual income received. For example, if a self-employed taxi driver earns 2 million soums in a month, the tax payable will be 20 thousand soums.
If passenger transport is provided through online taxi aggregators, the tax is withheld automatically: when transferring income to the driver, the aggregator withholds 1% and independently remits these funds to the budget. This procedure applies only to income earned via the aggregator platform; revenue received outside the service is not taxed under this mechanism.
At the same time, many drivers are also asking about the requirement to install a special QR code to accept electronic payments. From January 1, 2026, such a requirement will be introduced for individual entrepreneurs and self-employed persons, but an exception has been set for taxi drivers.
According to Resolution No. 247 dated August 12, 2025, the obligation to install a QR code does not apply to self-employed persons providing passenger transport and goods delivery services via electronic platforms integrated with the tax authorities’ information systems. This means taxi drivers and couriers working with official aggregators connected to the tax system will not need to install a separate QR code.
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