The income calculation for taxi drivers starts from zero

The Tax Committee's press service announced that taxi drivers can continue to work as self-employed individuals.

According to the presidential decree dated February 27, the activity of transporting passengers in light vehicles within the city, suburban areas, and intercity transport will be included in the list of activities that self-employed individuals can engage in. A license certificate is required for this.

Previously, self-employed individuals were allowed to transport passengers until January 1, 2025 (self-registration as a self-employed individual can be done for free in the Tax mobile application).

According to the Tax Committee's explanation, the income of self-employed individuals during the tax period (year) from labor activities or from the sale of goods (services) up to 100 million soums will not be taxed. At the end of the year, the income will be recalculated from the beginning of the new year.

If the income during the tax period exceeds 100 million soums, it will be taxed according to the established procedure for individual entrepreneurs (Article 369 of the Tax Code).

Additionally, to make it simple and convenient for those engaged in taxi activities, when their income exceeds 100 million soums (but up to 1 billion soums), tax agents (taxi aggregators) will automatically calculate and transfer the tax at the source of payment. Relevant proposals have been developed for this. When this proposal is accepted and incorporated into legislation, a taxation system based on this procedure will be implemented,” the Tax Committee announced.

As of February 1, 2025, 736 thousand self-employed individuals are engaged in passenger transportation.