Aggregators to Pay Taxes for High-Earning Self-Employed Taxi Drivers and Couriers in Uzbekistan
Self-employed individuals in Uzbekistan with an annual income between 100 million and 1 billion UZS will now have to pay turnover tax, similar to individual entrepreneurs. This new tax policy was announced by the State Tax Committee’s press service, stating that 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 resolution by the Cabinet of Ministers, self-employed individuals earning more than 100 million UZS in service income during the tax period will have their taxes withheld at the source of payment by legal entities acting as tax agents. Starting from 2024, these individuals will be required to pay taxes in the same manner as individual entrepreneurs, either through a turnover tax rate of 4% or a fixed amount.
If a self-employed courier or taxi driver earns over 100 million UZS per year, the aggregator providing the platform for their services will handle the tax payments on their behalf, relieving them from the burden of managing their tax reporting. In addition, passenger transportation by light vehicles has been permanently included in the list of activities allowed for self-employed individuals, who can now operate under a licensing card approved by the president in February 2025.
However, the list of permitted self-employment activities will be reduced from 104 to 72 categories starting in 2026. As of March 1, there were 4.78 million self-employed individuals in Uzbekistan, with a significant increase in their numbers over the past year. More than 737,000 individuals are engaged in private passenger transportation, highlighting the importance of these new tax regulations in ensuring compliance and transparency in the self-employment sector.
