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Uzbekistan Expands and Enhances VAT Refund System for Foreign Citizens (Tax Free)

  • Uzbekistan is significantly expanding and improving its “tax free” VAT refund system for foreign citizens starting April 1, 2026, to boost tourism and payment transparency.
  • Key changes include implementing the system at all international airports, offering cash refunds (85% to tourist, 15% to operator), ensuring bank card refunds within three working days, reducing the minimum purchase for a refund to 300,000 soums, and eliminating the limited list of eligible goods (except food).
  • The Tax Committee will develop a mobile app for identification and refund accounting, establish new service points (e.g., at Gištkuprik customs post), and, along with the Committee on Tourism, launch extensive promotional campaigns in multiple languages to inform foreign visitors about the enhanced system.

Source lex.uz



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