1. Can a taxi driver be self-employed
Yes. Taxi passenger transport is on the approved list of activities for the self-employed (Government Resolution No. 994 of 21 November 2025). This means a taxi driver's income can be legally run through the special tax regime for the self-employed, paying the single 4% on it.
It is important to separate two things: the tax regime (self-employment) and access to the transport activity itself. The tax regime settles the tax side, while the requirements for the driver, vehicle and order of work are set by separate transport legislation.
2. Requirements for the driver
To legally carry passengers, a driver generally needs:
- a category B driving licence;
- driving experience, as a rule at least 2 years;
- a medical examination (including a pre-trip check if the operator's procedure requires it);
- no restrictions on driving.
3. The vehicle and access to transport
The vehicle must be technically sound and meet the requirements for a passenger taxi. In addition, work requires registration in the information system of a taxi operator (aggregator) or a permit from the local authority — the procedure depends on the region. The specific requirements for the vehicle's age and environmental class, as well as how the permit is arranged, differ by region and are updated periodically, so check them with the local passenger-transport department and the aggregator you work through.
4. Taxes: how a self-employed taxi driver pays
Income from rides is run through the e-Salyq Business app: a receipt is issued and the single 4% (0% income tax plus social payments) is charged on the amount. No separate reporting is required. This way the driver earns legal income, pension contributions and health insurance.
5. Working via an aggregator
Most drivers work through aggregators (online taxi-ordering platforms). It is worth clarifying in advance: who issues the receipt for the passenger's payment, how and when payouts arrive, and whether the aggregator helps with registration. Self-employment and working via an aggregator are compatible — the main thing is that income goes through official channels and the access requirements are met.
This material is based on the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025, effective 1 January 2026), Government Resolution No. 994 of 21 November 2025 and other current acts. Current as of June 2026. This is not legal advice — verify decisions against egov.kz, the State Revenue Committee and primary sources.