Tashkent, Uzbekistan (UzDaily.uz) — The President of Uzbekistan Shavkat Mirziyoyev has signed a resolution regulating the use of reservoirs and adjacent areas, introducing tax and customs incentives for businesses providing tourism services in these zones. Resolution No. PP-387 was adopted on 27 October 2026.
Under the resolution, the incentives will remain in effect until 1 October 2029. Legal entities operating in tourism at reservoirs and in adjacent areas will pay land and property taxes at 50% of the standard rates.
Businesses will also be allowed to defer or pay customs duties and other customs charges in instalments over a period of up to 120 days when importing equipment intended to ensure visitor safety and provide tourist services in Uzbekistan. Eligible items include GPS devices for use on water, rescue and protective equipment, and modern sanitary and hygiene modules.
At the same time, the resolution establishes safety and environmental protection requirements for tourism facilities located at reservoirs and in adjacent areas.
Businesses must equip their facilities with safety measures to protect visitors, safeguard their health and prevent emergencies. They must also establish their own rescue services or arrange for professional rescue teams to be on duty under a contract to ensure prompt emergency response.
Separate requirements apply to the operation of small vessels and facilities used to berth them. Owners of tourism facilities must comply with legally established safety standards when operating such vessels and related infrastructure.
Environmental requirements oblige businesses to install internal sewage networks and local wastewater treatment facilities. They must comply with regulations governing water protection zones and coastal areas and prevent wastewater from being discharged directly into bodies of water.
Businesses must also ensure the proper disposal of household waste generated at tourism facilities.
The resolution is intended to support businesses developing tourism around reservoirs while establishing requirements for visitor safety, water transport operations and environmental protection.
