Tashkent, Uzbekistan (UzDaily.com) — Starting from 2 July 2025, taxes for self-employed individuals with an annual income exceeding 100 million soms, engaged in passenger transportation by passenger cars and delivery of goods by order, will be withheld at the source of payment by aggregators (tax agents) based on notifications from tax authorities.

As of 1 July 2025, there are 776.7 thousand self-employed citizens registered in Uzbekistan who provide passenger transportation by passenger cars and delivery of goods by order.

There are 208 legal entities operating as online taxi aggregators in the country, providing interactive services for finding clients and fully integrated with the tax authorities’ information systems.

More than 430 thousand self-employed drivers offer line taxi services through these aggregators. The total tax revenues from the activities of these companies amounted to 89.6 billion soms.

From 2 July 2025, a new taxation procedure will come into effect: if a self-employed individual’s annual income exceeds 100 million soms, the tax amount will be withheld directly at the source of payment. Aggregators, acting as tax agents, will perform this function based on notifications from tax authorities.

For reference, since the beginning of the current year, 189 self-employed drivers have exceeded the annual income threshold of 100 million soms.

The new system will allow self-employed individuals to avoid unnecessary bureaucratic burdens related to independently calculating and paying taxes, as well as submitting reports.

The first company to implement an automated tax payment mechanism for drivers and couriers working on its platform was Yandex Uzbekistan.