Legislative Changes for Taxi Drivers in 2026

Overview of new laws that may affect the work of taxi drivers and fleets.

Relevant as of August 5, 2026

In 2026, the Ukrainian taxi market is gradually moving towards stricter and more digitalized operating rules. Some changes have already taken effect, including new requirements for car carriers and increased tax burdens on individual entrepreneurs (IE). At the same time, the state is preparing a separate reform of the taxi market, which may significantly change the process of legalizing drivers and the operation of online platforms.

It is important to distinguish between already existing norms and legislative initiatives that still need to be agreed upon by the Cabinet of Ministers and voted on in the Verkhovna Rada.

Let’s consider the main legislative changes for taxi drivers and fleets in 2026.

New Licensing Requirements from April 19, 2026

On April 19, 2026, the main part of Ukraine’s Law No. 4337-IX came into effect, changing the rules for allowing car carriers to enter the market.

The law explicitly states that the following are subject to licensing:

• internal passenger transportation by taxi;
• internal passenger transportation by passenger cars on request;
• international passenger transportation by taxi;
• international passenger transportation by passenger cars on request.

Thus, working through Uber, Bolt, Uklon, or another platform does not in itself replace the state license for carriers. The online service ensures order placement but does not exempt the driver or fleet from the requirements of transportation legislation.

The new rules establish three main criteria for allowing carriers to operate:

Impeccable Business Reputation

The license applicant, the current licensee, and the transportation manager must have an impeccable business reputation.

Information about violations of transportation legislation must be entered into the Unified Complex of Information Systems in the field of land transport safety. This information will be stored not only during the carrier's operation but also for some time after the cessation of its activities.

Therefore, systematic violations recorded by the State Transport Safety Service may affect not only the amount of fines but also the possibility of continuing to carry out licensed transport operations.

Adequate Financial Standing

The car carrier must confirm its financial viability.

The law allows for the use of financial reporting, bank guarantees, or liability insurance contracts as confirmation. The specific list of documents, necessary amounts, and verification procedures should be defined by licensing conditions.

For large fleets, this means the need to bring accounting reports, insurance contracts, and information about vehicles included in the licensing case in order.

Professional Competence of the Transportation Manager

The carrier must have a transportation manager whose professional competence is confirmed by the appropriate certificate.

For a legal entity, this person can be the director, an employee, or another person responsible for organizing the transportation. An individual entrepreneur (IE) also needs to check how this requirement applies to their business model.

A person who, as of the date of the law's entry into force, has documented experience in managing transportation for at least 10 years can obtain a professional competence certificate without taking an exam.

What to Do for Holders of Existing Licenses

Licenses issued before April 19, 2026, are not automatically revoked. Carriers may continue to operate based on them.

At the same time, the law provides for a transitional requirement: within one year from the date of its entry into force, documents regarding:

• adequate financial standing of the carrier;
• professional competence of the transportation manager must be submitted to the licensing authority.

Thus, for holders of old licenses, the estimated final date for fulfilling this requirement is April 19, 2027.

Fleets should not postpone preparing documents until the last month. Before submission, it is necessary to check the current licensing conditions, as practical procedures may be clarified by subordinate regulations.

Digitalization of Control over Carriers

The new rules provide for broader use of the Unified Complex of Information Systems of the State Transport Safety Service.

Through the electronic system, the licensing authority will be able to exchange information with state registers, including checking:

• vehicle registration;
• passing mandatory technical control;
• data of the legal entity or individual entrepreneur (IE);
• administrative violations;
• court decisions;
• information about insured persons;
• data from other state electronic registers.

The carrier's access to the system is carried out electronically using a qualified electronic signature.

For fleets, this means that discrepancies between actual data and licensing files will be identified more quickly. Changes in vehicles, addresses, managers, employees, or other licensing details should be timely reflected in the carrier's electronic cabinet.

Taxes for Individual Entrepreneurs in 2026

Starting January 1, 2026, the minimum wage in Ukraine increased, along with the unified tax, military levy, and minimum social security contribution (SSC).

The minimum wage in 2026 is 8,647 UAH, while the subsistence minimum for working-age individuals is 3,328 UAH.

Individual Entrepreneurs of the Second Group

In 2026, the maximum monthly payment is:

• unified tax — up to 1,729.40 UAH;
• military levy — 864.70 UAH;
• minimum SSC — 1,902.34 UAH.

In total, this can amount to up to 4,496.44 UAH per month, even if the entrepreneur did not receive any income, unless they have lawful grounds for exemption from paying certain contributions.

The exact rate of the unified tax within the established maximum is determined by the local council.

At the same time, the second group has restrictions regarding the categories of customers to whom individual entrepreneurs can provide services. Therefore, drivers working with legal entities, corporate clients, or fleets on a general system need to check the compliance of their chosen group with the actual working scheme.

Individual Entrepreneurs of the Third Group

For the third group in 2026:

• unified tax — 5% of income or 3% with VAT;
• military levy — 1% of income received;
• minimum SSC — 1,902.34 UAH per month.

For individual entrepreneurs of the third group without VAT, the overall tax burden is 6% of income received plus SSC.

The annual income limit for the third group in 2026 is 10,091,049 UAH.

The driver or fleet must choose a taxation system considering who receives payment from the passenger, who concludes the transport agreement, and what calculations occur between the driver, the platform, and the fleet.

Fiscal Receipts and Software RRO for Taxis

In 2026, the State Tax Service continues to emphasize the mandatory fiscalization of settlements in the taxi sector.

An individual entrepreneur receiving payment for transporting a passenger must conduct the transaction through a cash register or software cash register and provide the client with a fiscal receipt.

This applies to payments:

• in cash;
• by bank card through a POS terminal;
• through a payment terminal on a smartphone;
• by card in a mobile app;
• through an electronic wallet.

According to the explanation from the State Tax Service dated July 8, 2026, a receipt must be generated for the total cost of the service provided, regardless of the payment method.

Fleets should be especially careful where payment from the passenger goes to the account of one entity, and the driver receives part of the funds after deducting a commission or rent.

In such a model, it is essential to clearly define:

• who is the actual provider of the transportation service;
• who should generate the receipt for the passenger;
• how the platform's commission is accounted for;
• how settlements between the driver and the fleet are organized;
• how cash payments are recorded.

Insurance for Passengers and Carrier Liability

For legal taxi operations, it is not enough to have just a standard OSAGO policy.

The carrier must have a liability insurance contract for damage that may be caused to the life and health of the passenger during transportation. This requirement also extends to taxis and passenger cars that perform ordered transport.

During transportation, the driver must have an insurance policy or a certified copy of the corresponding contract provided by the carrier. The absence of such insurance may be considered a violation of the Law of Ukraine

FAQ

Які нові ліцензійні вимоги для водіїв таксі в 2026 році?

З 19 квітня 2026 року набула чинності нова ліцензія, що вимагає бездоганної ділової репутації, належного фінансового стану та професійної компетентності менеджера з перевезень.

Що потрібно зробити водієві для відповідності новим вимогам?

Водій повинен перевірити наявність державної реєстрації ФОП, ліцензії на перевезення, технічного контролю автомобіля, а також забезпечити страхування відповідальності.

Які податки сплачують водії-ФОП у 2026 році?

У 2026 році водії-ФОП сплачують єдиний податок, військовий збір та мінімальний ЄСВ. Сума може становити до 4 496,44 грн на місяць.

Чи може онлайн-платформа стати податковим агентом для водіїв?

Так, за запропонованою реформою, онлайн-платформи можуть утримувати податки з доходу водіїв і контролювати їхню діяльність.