No separate QR code required – Tax Committee clarifies new tax rules for self-employed taxi drivers

Starting January 1, 2026, self-employed individuals in Uzbekistan are subject to a 1 percent tax on turnover. The change also applies to self-employed taxi drivers, the State Tax Committee said in an official explanation.

Under the new rules, if a self-employed taxi driver earns UZS 2 million in a month, the amount of tax payable will be UZS 20,000.

The committee noted that when passenger transport services are provided through online aggregators, the platforms will automatically withhold the tax at the time earnings are transferred to drivers. However, this mechanism applies only to income generated through the aggregator’s platform. Earnings received outside such platforms are not subject to automatic withholding under this system.

The tax authority also addressed questions regarding digital payment requirements. From January 1, 2026, individual entrepreneurs and self-employed individuals are generally required to have a special QR code to accept electronic payments generated via digital platforms.

This requirement, however, does not apply to self-employed individuals who provide passenger transport or delivery services through officially integrated online aggregators. Taxi drivers and couriers working via platforms connected to the tax system are therefore not required to install a separate QR code.