Launch of Tax Free. In Uzbekistan, tourists will receive VAT refunds at all airports.

Владислав Вислоцкий Economy
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Launch of Tax Free. In Uzbekistan, tourists will receive VAT refunds at all airports
In Uzbekistan, a new value-added tax (VAT) refund system for tourists is being launched, which will operate at all international airports in the country. The President has signed a corresponding decree, according to which Tax Free is planned to be implemented not only at airports but also at customs posts and in stores.

It is expected that from April 1, 2026, the Tax Free system will begin functioning at all international airports. Foreign citizens will be able to receive VAT refunds either in cash or to their bank cards. Of the tax amount, 85% will be refunded to the buyer, while 15% will remain with the system operator as a reward for the services provided.

Funds will be transferred to bank cards within three working days after the goods have been exported from the country.

The minimum purchase amount for a refund is 300,000 sums (including VAT). The previously limited list of goods eligible for VAT refunds is no longer relevant; only food products are excluded.

In 2025, under the Tax Free system, foreign citizens received refunds totaling 4.8 billion sums.
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