Uzbekistan Extends Benefits for Hotels, Restaurants

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has extended certain tax benefits for hotels and eased digital labeling requirements for businesses in the hotel and restaurant sectors, the Chamber of Commerce and Industry of Uzbekistan said.

The changes were introduced by Presidential Decree No. PF-175 dated 27 August 2026, “On measures to implement the tasks identified during the VI Open Dialogue of the President of the Republic of Uzbekistan with entrepreneurs.”

One of the changes concerns property and land taxes for hotels. The period during which a coefficient of 0.1 is applied to the respective tax rates has been extended until 1 January 2030.

Previously, the measure was scheduled to remain in effect only until 1 January 2027.

The changes also affect digital labeling rules. Labeling codes for water, soft drinks, beer and tobacco products purchased by hotels, restaurants, cafes and bars will now be considered sold to the final consumer.

In addition, the refund of part of VAT, as well as the application of tax and customs benefits, will no longer depend on an entrepreneur’s sustainability rating.

Previously, a change in a company’s rating could have resulted in changes to the list of benefits available to it. Under the new rules, this link has been abolished.