VAT refund system for foreign tourists takes effect in Uzbekistan

Starting April 1, 2026, a value-added tax refund (Tax Free) system for foreign citizens has been launched at all international airports in Uzbekistan.
The new system allows tourists to receive VAT refunds on goods purchased within the country. Refunds can be issued either in cash or transferred to a bank card. If a cashless method is chosen, the funds are credited within up to 3 business days after the goods are exported.
The minimum purchase amount eligible for a refund is 300,000 UZS (including VAT). Foreign citizens are refunded 85% of the VAT amount, while the remaining 15% is allocated to cover the services of the Tax Free system operator.
The previously limited list of goods eligible for Tax Free (with the exception of food products) has been abolished.
It is expected that the introduction of Tax Free will increase the country’s attractiveness for foreign tourists, contribute to the growth of retail trade, and support further development of the tourism sector.
In the future, the system is planned to be expanded in stages — in addition to airports, it will be introduced at railway stations and border customs checkpoints, as well as extended to a wider range of retail outlets, including the broader retail sector.
Special attention is being paid to digitalization: to simplify refund procedures, active use of modern information technologies and mobile solutions is planned.