Uzbekistan simplifies Tax Free rules for foreigners

Tashkent, Uzbekistan (UzDaily.uz) — The Cabinet of Ministers of Uzbekistan has approved amendments to the procedure for refunding part of the value-added tax (Tax Free) to foreign citizens for goods purchased within the country. The corresponding resolution dated 16 July 2026 has been published on the Lex.uz legal portal.

The amendments provide for a relaxation of the conditions required to obtain a VAT refund. In particular, the minimum total value of purchases necessary to issue a Tax Free claim has been reduced from 1 million to 300,000 sum.

In addition, the list of goods eligible under the VAT refund system has been significantly expanded. The cashback now applies to virtually all categories of goods, with the exception of meat and edible meat offal, fish and seafood, products of animal origin, vegetables, fruits and nuts, coffee, tea, spices, cereals, flour and flour products, animal and vegetable fats, products made of meat, fish and other aquatic invertebrates, sugar and sugar confectionery, cocoa, processed products of vegetables, fruits, nuts and other plants, as well as other foodstuffs.

The procedure for transferring funds has also been modified. VAT refunds will now be credited to the bank card or account of a foreign citizen within three working days. Previously, payments were disbursed under the general mechanism of the tax cashback system—after the 25th day of the month following the month in which the refund was registered.

The new rules also introduce the possibility of receiving the refund in cash US dollars upon departure from Uzbekistan. In this scenario, the foreign citizen will be paid 85% of the tax amount, while the remaining 15% will constitute the commission of the system operator, Soliq Servis.

Cash payments will be made on the day of the foreigner's confirmed departure from the country. At the same time, the system operator will maintain separate records of persons entitled to this method of receiving funds.

The reform of the Tax Free system was initiated by a decree of the President of Uzbekistan signed in March of this year. The document provides for reducing the timeframes for VAT refunds, as well as implementing a mechanism for receiving cash payments.