The State Tax Service reminds taxpayers of this. The agency also notes that if an employer has already submitted Form TAXI18 for July, it will need to be corrected. The amount of income tax paid via that form is credited by the State Tax Service as an overpayment toward income tax obligations withheld from wages.
As a reminder, July 2026 is the first reporting month following the repeal of the special tax regime that previously applied to taxi drivers.
Effective July 1, 2026, the provision in Appendix No. 1 to the Law on the State Social Insurance System that established special rules for calculating and paying contributions for taxi drivers working under individual employment contracts has been removed.
In addition, effective July 1 of this year, the special procedure for taxing labor payments to employees in the field of passenger taxi transportation, as provided for by the Tax Code, has been abolished.
Now, general rules apply to these employees, and the corresponding obligations are reported on the IPC21 Declaration. The last reporting period for Form TAXI18 was June 2026.
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