VAT Refund (Tax Free) System for Foreign Tourists Takes Effect

VAT Refund System for Foreign Tourists Takes Effect in Uzbekistan

From 1 April 2026, a VAT refund (Tax Free) system for foreign citizens began operating at all Uzbekistan’s international airports, allowing tourists to reclaim VAT on goods purchased in the country, refundable in cash or by bank card (cashless refunds within three working days after export). [uzdaily.uz], [gov.uz]
The minimum eligible purchase is 300,000 soums (including VAT, down from 1 million), and foreign visitors are refunded 85% of the tax in cash (up to ~90% by card), with the remaining ~15% covering the operator’s service fee; the previously limited list of eligible goods was abolished (except food products). [uzdaily.uz], [kun.uz]
Implemented under Presidential Decree No. PP-78 of 5 March 2026, the system aims to boost tourism and retail; it will later expand beyond airports to railway stations, border checkpoints and more retail outlets, with a focus on digitalisation (e.g. the Soliq mobile app). [uzdaily.uz], [gazeta.uz]

External links

From 1 April 2026, a VAT refund (Tax Free) system for foreign citizens launched at all international airports in Uzbekistan, allowing tourists to reclaim VAT on goods purchased in the country, either in cash or by bank card (credited within three business days after export). [dunyo.info]
The minimum eligible purchase is 300,000 UZS (including VAT), reduced from the previous 1 million UZS threshold. Foreign citizens are refunded 85% of the VAT, with the remaining 15% covering the Tax Free operator’s service fee; the limited list of eligible goods was abolished (except food). [dunyo.info], [kun.uz]
Implemented under Presidential Resolution No. PP-78 of 5 March 2026, the system will expand in stages to railway stations, border customs checkpoints and a wider retail network, with strong emphasis on digitalisation via mobile solutions to boost tourism and retail growth. [dunyo.info]

Source

Refund