Taxi drivers in Uzbekistan recognized as self-employed  

Taxi drivers in Uzbekistan have officially been included in the list of self-employed persons, according to the Presidential Decree “On Additional Measures to Create Favorable Conditions for the Sustainable Development of the Service Sector,” adopted on February 27.  

Under the resolution, urban, suburban, and intercity passenger transportation by light vehicles is now classified as an activity eligible for self-employment. Taxi drivers will be required to obtain a license to operate legally.  

Additionally, from April 1, a new tax violation procedure will be introduced for businesses and entrepreneurs:  

- First instance: A warning is issued.  
- If unaddressed within three days or repeated: A mobile tax inspection is conducted.  
- Implementation of mobile tax audits within 24 hours via the “Single State Control” information system with notification to the Business Ombudsman.  
- Audit results will serve as a basis for further tax-related decisions.  

Key targets for the service sector in 2025:  
- 15% growth in service sector volume.  
- Employment for 3 million people in the sector.  
- Creation of 52,200 service facilities.

The **1% social tax rate** for service providers, introduced in 2022, has been extended until January 1, 2028.  

Financial allocations in 2025:  
- 67.4 trillion sums for service sector development.  
- 4.5 trillion sums for leasing non-residential premises for businesses.  
- 1 trillion sums for infrastructure development in 652 regional projects, including:  
  - 72 coastal recreation areas.  
  - 62 modern parks.  
  - 154 24/7 shopping and entertainment streets.  
  - 364 roadside and other service facilities.  

Previously, a Presidential Decree allowed passenger transportation by light vehicles to be included in self-employment from September 1, 2022, until the end of 2024. This recent resolution formalizes the status beyond that period.