Starting from January 1, 2026, the tax system for self-employed taxi drivers in Uzbekistan will be simplified. This was reported by Zamin.uz.
According to the new regulation, the tax rate on turnover for them is set at 1 percent. This will simplify the tax payment process for drivers.
The tax amount is calculated based on the driver's actual income. For example, if a driver earns 2 million soums in a month, they will pay only 20 thousand soums in tax.
If passengers are transported through online taxi platforms, the tax is automatically withheld. The online aggregator platform deducts 1 percent from the driver's income and transfers it directly to the state budget.
However, for services provided outside aggregators, the tax is not calculated automatically. Also, starting from 2026, the use of QR codes for accepting electronic payments will be mandatory for self-employed individuals and sole proprietors.
But this requirement will not be applied as an exception for taxi drivers. According to resolution No. 247 dated August 12, 2025, drivers and couriers providing services through online aggregators connected to the tax authorities' information systems are not required to install a separate QR code.
These changes are aimed at facilitating drivers' activities and simplifying the tax system. Source: One.uz.
