Starting from January 1, 2026, a new tax regime will be introduced in Uzbekistan for self-employed individuals, including taxi drivers. This was reported by Zamin.uz.
According to it, they will be required to pay a tax of 1 percent on their income turnover. The State Tax Committee provided explanations regarding this new regulation.
For example, if a self-employed driver earns 2 million soums in a month, they will pay 20 thousand soums in tax. The system is simple: the tax is calculated as 1 percent of the income turnover.
If passenger transportation services are carried out through online aggregators, the tax will be withheld automatically. That is, when the aggregator transfers money to the driver, it automatically calculates and withholds the tax from the income.
Additionally, an important point is noted in this regulation: the aggregator only withholds tax from income received through its own platform. If the driver earns income independently outside the aggregator, such income will not be automatically taxed.
According to the new regulation, starting from January 1, 2026, individual entrepreneurs and self-employed persons will be required to have a special QR code to accept electronic payments. However, this requirement will not apply to taxi drivers and couriers working through aggregators.
That is, drivers connected to official aggregator systems are not obliged to install a separate QR code. In summary, according to the new regulation, a 1 percent tax system will be introduced, tax will be automatically withheld for those working through aggregators, and the QR code will not be mandatory for everyone.
Source: zamin.uz
