Uzbekistan Launches Tax Free VAT Refund System for Tourists

Tashkent, Uzbekistan (UzDaily.com) — Starting from 1 April 2026, a value-added tax (VAT) refund system (Tax Free) for foreign citizens began operating at Uzbekistan's international airports. The new initiative allows tourists to receive VAT refunds for goods purchased within the country in either cash or via bank card. For cashless transactions, funds are transferred within three working days after the purchase has been exported.

The minimum purchase amount eligible for a refund is 300,000 soums, including VAT. Foreign citizens are refunded 85% of the tax amount, while the remaining 15% covers the service fees of the Tax Free system operator. Furthermore, the previously existing limited list of eligible goods has been abolished, with the exception of food products.

The project was implemented in accordance with the Decree of the President of the Republic of Uzbekistan dated 5 March 2026, No. PP-78, "On Measures to Improve the System of Value-Added Tax Refunds for Foreign Citizens." The implementation of Tax Free is expected to enhance the country's attractiveness to tourists, stimulate retail trade growth, and further develop the tourism industry.

In the future, the system will be expanded beyond airports to include railway stations, border checkpoints, and retail outlets. Particular attention is being paid to the digitalization of the VAT refund process, including the use of mobile applications and modern information technologies, which will simplify procedures for tourists and accelerate transaction processing.