Starting from January 1, 2026, Uzbekistan will simplify the tax system for self-employed taxi drivers. A reduced 1% turnover tax rate will be introduced for them.
Under the new procedure, the tax will be calculated only based on the driver’s actual income. For example, if a taxi driver earns 2 million soums in a month, the tax amount will be only 20 thousand soums.
If passengers are transported through online taxi aggregators, the tax will be withheld automatically. In this case, the aggregator platform will deduct 1% from the driver’s income and transfer it directly to the state budget. This mechanism applies only to income received through the aggregator. Funds earned from trips carried out outside the platform are not automatically included in the tax calculation.
The issue of installing a QR code to accept electronic payments has also been clarified. Under the current rules, from 2026 the use of a QR code is mandatory for sole proprietors and self-employed persons. However, for taxi drivers this requirement will not be applied as an exception.
In particular, in accordance with Resolution No. 247 dated August 12, 2025, drivers and couriers providing passenger transport and delivery services through online aggregators integrated with the tax authorities’ information systems are not required to install a separate QR code.
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