Aggregators to pay taxes on behalf of self-employed taxi drivers and couriers earning over 100 million UZS

Aggregators will be responsible for paying taxes on behalf of self-employed taxi drivers and couriers whose annual income exceeds 100 million UZS, according to a statement by the State Tax Committee’s press service.

Under a resolution of the Cabinet of Ministers dated April 2 (Resolution No. 200), if a self-employed person earns more than 100 million UZS in service income during the tax period, the taxes they owe will be withheld at the source of payment by legal entities (acting as tax agents), based on a notice issued by tax authorities.

Since 2024, self-employed individuals with an annual income above 100 million UZS are required to pay taxes in the same manner as individual entrepreneurs, meaning they switch to paying a turnover tax of 4% or a fixed amount.

As a result, if a self-employed courier or taxi driver earns more than 100 million UZS per year, the aggregator providing the platform for their services will handle the tax payments on their behalf. This eliminates the need for the self-employed to manage their own tax reporting.

In February 2025, the president approved the inclusion of passenger transportation by light vehicles in the list of activities allowed for self-employed individuals on a permanent basis. This activity can now be carried out under a licensing card.

However, starting in 2026, the list of permitted self-employment activities will be reduced from the current 104 to 72 categories. The full updated list can be accessed via the provided link.

As of March 1, there were 4.78 million self-employed individuals in Uzbekistan. In February alone, their number grew by over 173,000, and year-over-year growth stood at 81.8% (an increase of 2.1 million people). More than 737,000 are engaged in private passenger transportation.