Uzbekistan Expands Tax Free System for Foreign Tourists

Since April 1, 2026, an updated Value Added Tax (VAT) refund system (Tax Free) for foreign citizens has taken effect across all international airports in Uzbekistan. These changes were introduced by the Resolution of the President of the Republic of Uzbekistan dated March 5, 2026, No. PP-78.

The system allows foreign tourists to reclaim up to 90% of the VAT amount paid on goods purchased within the country. The refund can be received either in cash at the airport or via transfer to a bank card or bank account. For cashless refunds, funds are transferred within three working days after the goods are exported.

To process a refund, travelers must complete the following steps:

1. Register in the Soliq mobile app.
2. Scan receipts using the QR code.
3. Upon departure, visit the Tax Free counter at the international airport and present their boarding pass, ID, and the purchased goods.

The new measures also eliminate the minimum purchase amount required to qualify for Tax Free and expand the list of eligible goods, with the exception of food products.

The expansion of the Tax Free system is expected to stimulate the development of shopping tourism, boost Uzbekistan's appeal to foreign guests, and further drive the country's tourism industry.

Video attached Link to Soliq rules:  https://mobile.soliq.uz/pages/PublicOffer.html