Uzbekistan to Speed Up and Expand VAT Refunds for Foreign Visitors at All Airports Starting 1 April

Tashkent, Uzbekistan (UzDaily.com) — President Shavkat Mirziyoyev of Uzbekistan has approved measures to improve the system for refunding value-added tax (VAT) to foreign visitors on purchases made in the country (Tax Free).

The initiative aims to expand the system’s coverage, increase transparency in retail transactions, and reduce the shadow economy. By the end of 2027, authorities plan to increase the volume of purchases made by foreign tourists tenfold.

Starting from 1 April, the system will operate at all international airports in Uzbekistan. Currently, Tax Free counters are available at nine airports: Tashkent, Samarkand, Bukhara, Ferghana, Urgench, Karshi, Navoi, Nukus, and Termez. Restrictions on the categories of goods eligible for VAT refunds will be lifted, and the minimum purchase amount required for a refund will drop from 1 million to 300,000 soums.

VAT refunds to foreign bank cards will be accelerated: previously, funds were transferred after the 25th day of the month following the refund request; under the new system, payments will be processed within three business days. Visitors will also have the option to receive refunds in cash, with operators charging a 15% service fee, while card refunds will cover up to 90% of the tax amount.

Within a month, the Tax Committee is required to add an email-based identification feature to the Soliq app to account for and process VAT refunds for foreign tourists. A pilot Tax Free service point will be opened at the Gishtkuprik border customs post after completion of its reconstruction.

Previously, in November 2025, the president issued a decree reorganizing the Tourism and Tourist Industry Development Committee, which included the implementation of Tax Free counters at airports and border posts starting February 2026.