Uzbekistan Introduces 85% VAT Refund for Foreign Visitors

Uzbekistan has launched a nationwide VAT refund (Tax Free) scheme for foreign visitors effective 1 April 2026, allowing refunds of 85% of VAT on eligible purchases from a minimum spend of 300,000 UZS, payable in cash at airports or to a bank card (card refunds processed within three business days). 

Uzbekistan Introduces National Tax-Free Scheme for Tourists

Uzbek authorities have rolled out a unified VAT refund system for foreign citizens at all international airports, part of a broader effort to boost tourism and make shopping more attractive for visitors. The measure was set out in a presidential resolution and accompanying government regulations that came into force on 1 April 2026. 

Key details at a glance

•    Effective date: 1 April 2026. 
•    Minimum purchase threshold: 300,000 UZS (including VAT) per transaction to qualify for a refund. 
•    Refund rate to visitor: 85% of the VAT amount; 15% is retained to cover the Tax Free system operator’s service fee. 
•    Payment methods: Refunds can be issued in cash at airports or transferred to a visitor’s bank card; card refunds are processed within up to three business days after export of goods. 

What’s changed and who benefits

The new rules significantly relax previous restrictions. The government has reduced the minimum purchase threshold from earlier, higher limits and expanded the list of eligible goods, effectively allowing refunds on a much broader range of purchases (food products remain an exception in some formulations). These changes are intended to encourage longer stays and higher tourist spending in cities such as Tashkent, Samarkand, and Bukhara. 

How the system works in practice

Tourists should:

•    Keep original receipts and request a Tax Free form at the point of sale.
•    Present purchases, receipts, and passport at the Tax Free desk when departing through an international airport.
•    Choose cash or card refund; card refunds are credited within three business days after customs validation. 

Authorities and tourism bodies say the scheme will be administered through licensed Tax Free operators working with retailers and airport authorities to streamline processing and reduce queues for departing travellers. 

Outlook and context

Officials expect the tax-free system to boost retail receipts and enhance Uzbekistan’s appeal as a shopping destination, complementing recent investments in tourism infrastructure and visa facilitation. Observers note that the 85% refund rate (with a 15% operator fee) is broadly in line with international tax-free models that balance visitor incentives with operator costs.