According to the new regulation, the threshold for processing Tax Free will be lowered from 1 million sums (approximately $82) to 300 thousand sums (around $25).
The Tax Free system, which allows foreign buyers to reclaim part of the VAT paid when purchasing goods from retailers, began operating in Uzbekistan on an experimental basis from January 1, 2023, as reported by the agency.
From April 1, 2026, Tax Free service points will be available at all international airports in the country. Previously, they operated only at the airports of Tashkent, Samarkand, Bukhara, Fergana, Urgench, Karshi, Navoi, Nukus, and Termez, but now the airports of Andijan and Namangan will also be included.
The Tax Committee, in collaboration with Uzbekistan Airports, will be responsible for the operation of Tax Free service points, taking into account the schedule of international flights.
Additionally, as part of the experiment, a Tax Free point is planned to be opened at the Gishtkuprik customs post after the completion of its reconstruction and the resumption of the passage of people and vehicles.
Restrictions on the categories of goods eligible for VAT refunds will also be lifted, except for food products.
Foreign citizens will be able to receive VAT refunds in cash, with 85% of the tax being returned to the buyer, while 15% will remain with the Tax Free system operator as a reward.
If the refund is made to a bank card, the funds should be credited within three working days from the moment the goods are exported from the country. Currently, refunds are processed only after the 25th of the month following the month in which the refund was registered.
The authorities expect that due to these changes, the volume of purchases made by foreigners in 2026-2027 could increase tenfold. It is also anticipated that the innovations will contribute to increased transparency in retail transactions and a reduction in shadow turnover.
