President Mirziyoyev signed a decree simplifying VAT return for tourists in Uzbekistan. A pilot system for partial VAT return for tourists on purchases of certain goods from retailers has been deployed, with service points set up at Tashkent and Samarkand international airports.
Starting April 1, 2026, foreigners will be able to request VAT return in cash at all international airports in Uzbekistan. 85% of the value-added tax rate will be returned to foreign tourists value-added tax, and 15% will be used for services of the tax-free system operator.
VAT return to foreign tourists bank cards are processed no later than three business days from the date of departure. For VAT return, a minimum purchase price of 300,000 soums (including VAT) has been set for foreign tourists. The limited list of goods (except food products) covered by the tax-free system has been scrapped.
The Tax Committee will enable identification via email in a dedicated tax authority mobile app for VAT return to foreign tourists.
Tax-free service points will be set up at all international airports in the country by April 1, 2026. A trial tax-free service point will also be deployed at Gishtkuprik border customs post.
