Passenger transport by car is item 72 on the list of self-employed activity types in force from 2026. Since February 2025 the self-employed have been allowed to drive a taxi on a permanent basis (Presidential Resolution of 27.02.2025). To work legally, a driver needs two documents: self-employed status and a licence card.
1. What a driver needs
| Requirement | Details |
|---|---|
| Self-employed status | free online registration with a QR-code certificate |
| Licence card | for passenger cars with no more than 4 seats besides the driver's; issued for 1 year |
| State duty for the card | 1 BCV, which is 440,000 UZS from 1 September 2026 |
| Medical and technical checks | annually: the driver passes a medical check and the car a technical inspection |
The licence card shows the validity period, the territory of activity, and the driver's and car's details. The card and self-employed status can be obtained in the MyGov app.
2. Step by step
- Pass a medical check and a technical inspection of the car.
- Register as self-employed under "passenger transport by car".
- Apply for a licence card and pay the state duty.
- Join an aggregator or taxi fleet and provide your card and status details.
- After a year, renew the card and pass the checks again.
3. Tax: 1% per order
From 1 January 2026 the tax for self-employed people with income up to 1 billion UZS a year is 1%. For a driver it works like this:
- if you work through a taxi service, it withholds 1% of income from each order as tax agent, for both cash and card payments, and pays the tax to the budget;
- if a taxi fleet or another company pays you, it withholds the tax as tax agent;
- you do not need to file reports or pay tax yourself on such income.
If annual income exceeds 1 billion UZS, the 1% withholding stops, and from the day of exceeding you must pay 12% VAT and 15% profit tax yourself.
4. Work record and pension
The 1% withheld does not count toward your work record. For the year to count, a driver may voluntarily pay social tax of 1 BCV per year. Many taxi drivers work this way for years, and without this payment no work record accumulates.
5. What matters for taxi fleets
- Onboard only drivers with valid self-employed status and a licence card: the card is valid for one year, so track its expiry.
- If the fleet pays drivers itself, it is the tax agent for those payouts: it withholds 1% and reports per driver.
- Do not turn drivers into de facto staff: shifts on the fleet's schedule, fixed pay regardless of orders and following internal rules raise the reclassification risk.
This material is for reference and reflects the legislation of the Republic of Uzbekistan as of October 2026. Before acting on a specific situation, check the current wording of the acts on lex.uz or consult a tax adviser.