Taxi drivers’ income to be reset annually

Previously, passenger transport services in cars for city, suburban, and intercity trips were added to the list of self-employment activities in Uzbekistan. According to the State Tax Committee, taxi drivers whose annual income in 2024 does not exceed 100 million soums—or even if it does—will have their earnings reset to zero for 2025, meaning their income up to 100 million soums will remain exempt from taxation.

It was clarified that self-employed individuals are not subject to tax on income up to 100 million soums earned during the year from work activities or service/product sales. At the start of each new year, income calculations reset to zero.

If their income exceeds 100 million soums during the tax period, they will be taxed according to the regulations set for individual entrepreneurs. For example, even if their income in 2024 exceeded 100 million soums, their income up to 100 million soums in 2025 will remain untaxed.

Additionally, a simplified system for taxi drivers earning over 100 million soums (but under 1 billion soums) is being proposed. This system would allow tax agents, such as taxi aggregators, to automatically calculate and transfer taxes to the budget at the source of payment. This proposal, if accepted and incorporated into legislation, will establish a streamlined taxation system.

As of February 1, 2025, approximately 736,000 self-employed individuals are engaged in passenger transport services.