Tax Committee Addresses Reports of Taxi Drivers’ Concerns Over Tax Burden

Tashkent, Uzbekistan (UzDaily.com) — Recently, social media circulated reports under the headline “Online Taxi Drivers Discontented With Tax Burden,” attracting public attention. The press service of the State Tax Committee of the Republic of Uzbekistan clarified the current taxation framework for self-employed individuals engaged in passenger transportation and delivery services.

According to Paragraph 5 of Resolution No. 200 of the Cabinet of Ministers dated 2 April 2025, income of self-employed individuals exceeding 100 million soums is subject to a 4% withholding tax at source by a tax agent. For online taxi drivers and other self-employed individuals providing passenger transportation or delivery services, the turnover tax is withheld by taxi aggregators.

Effective 1 January 2026, amendments to Article 467 of the Tax Code came into force. Under the new provisions, self-employed individuals and taxi drivers with an annual turnover of up to 1 billion soums pay a unified social tax of 1%.

Additionally, in accordance with Article 408 of the Tax Code, self-employed individuals may voluntarily pay an amount equal to at least one base value per year to accrue pensionable service, enabling them to establish pension and social rights.

The Tax Committee emphasized that the current rules are transparent, aimed at simplifying the tax regime for self-employed individuals, legalizing their income, and ensuring social protection for workers in the passenger transportation sector.