Starting January 1, 2026, self-employed people in Uzbekistan, including taxi drivers, will pay a 1% tax on turnover. The Tax Committee provided clarifications on this procedure.
For example, if a self-employed taxi driver earns 2 million soums in a month, the tax due will be 20,000 soums. The rule is simple: 1% of any turnover.
If passenger transport is carried out via online aggregators, the tax issue becomes even more “automatic”. That is, the aggregator will withhold the tax when transferring money to the driver.
There is an important nuance: the aggregator withholds tax only from income earned through its platform. Income received outside the aggregator is not automatically taxed under this mechanism.
QR code issue: not mandatory for taxi drivers
From January 1, 2026, a requirement also took effect for sole proprietors and self-employed individuals to have a special QR code to accept electronic payments generated on digital platforms.
However, this requirement does not apply to self-employed people who transport passengers via aggregators and deliver goods by order. In short, taxi drivers and couriers working through an official aggregator connected to tax systems do not need to install a separate QR code.
One conclusion: the 1% tax is coming in, it will be withheld if you work through an aggregator, and a QR code is not “strictly mandatory” for taxi drivers.
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