Uzbekistan has introduced new measures aimed at expanding and improving the VAT refund system for foreign citizens purchasing goods in the country. The reform is designed to stimulate retail sales to international visitors, enhance transparency in retail transactions, and strengthen Uzbekistan’s attractiveness as a tourism and shopping destination.
The tax refund mechanism for foreign visitors was initially introduced on a pilot basis, allowing partial refunds of value-added tax (VAT) paid by foreign citizens when purchasing certain goods from retail businesses. Service points were previously established at major international airports to process refunds.
Under the new measures, the system will be expanded nationwide. Beginning in April 2026, VAT refund services will become available at all international airports in Uzbekistan, significantly widening access for foreign travelers departing the country.
In addition, a pilot Tax Free service point will be established at the Gishtkuprik border crossing, enabling VAT refunds for travelers leaving Uzbekistan through land borders.
Foreign citizens will be able to choose between different methods for receiving their VAT refunds.
Refunds may be provided:
When refunds are processed through the Tax Free system, 85% of the VAT amount will be returned to the purchaser, while 15% will be retained as the operator’s service fee.
For refunds made to bank cards, the payment must be completed within three working days after the goods are exported from Uzbekistan.
The reform also introduces several important changes intended to simplify access to VAT refunds.
A minimum purchase value of UZS 300,000 (including VAT) will apply in order for foreign citizens to qualify for a refund.
At the same time, the previously limited list of goods eligible for the Tax Free system will be abolished, meaning that VAT refunds will generally apply to a broader range of retail products (with the exception of food products).
To facilitate the administration of VAT refunds, the Tax Committee will introduce electronic identification through a dedicated mobile application.
Foreign citizens will be able to verify their identity using their email address within the tax authorities’ mobile application, enabling the system to track purchases and process VAT refunds more efficiently.
This digital component is expected to reduce administrative procedures and simplify interactions between retailers, tax authorities, and foreign visitors.
Government agencies responsible for tourism and taxation have also been tasked with promoting the Tax Free system internationally. Informational materials will be prepared in several languages and distributed through tourism channels, airports, retail centers, and international travel platforms to ensure that visitors are aware of the VAT refund opportunities available in Uzbekistan.
The reform forms part of broader efforts to modernize Uzbekistan’s retail and tourism infrastructure. Authorities expect the expansion of the Tax Free system to significantly increase purchases by foreign visitors and contribute to the formalization of retail transactions.
By simplifying VAT refunds and expanding their availability across the country’s international gateways, Uzbekistan aims to strengthen its competitiveness as a regional tourism and shopping destination while encouraging transparent retail practices.