Uzbekistan has completed the first quarter since launching a tax refund system for foreign visitors in spring 2026, allowing international travellers to reclaim value-added tax (VAT) on eligible purchases made during their stay.
Introduced on 1 April, the airport-based tax refund scheme allows foreign visitors to reclaim up to 85% of the VAT paid on purchases worth at least 300,000 soms (around €21). The remaining 15% goes towards the operational costs of the refund system.
Visitors are eligible to reclaim VAT whether the purchase was made by cash or card. For cashless transactions, VAT is refunded within three working days after the goods have left the country.
🇺🇿 #Uzbekistan improves #VAT refund ( #TaxFree ) system for foreign visitors.
— Uzbektourism.uz (@Uzbek_Tourism) March 10, 2026
Starting April 1:
✈️refunds at all international airports
💵cash refunds (85% VAT) or 💳bank card refunds within 3 days
🧾min purchase: 300,000 UZS
🛍 more goods eligible
🔗 https://t.co/RtzGSTuHX5 pic.twitter.com/dOPhArg6l5
Introduced following a presidential decree issued on 5 March, the measures aim to strengthen Uzbekistan’s tourism economy by attracting more international visitors and encouraging higher retail spending. Uzbekistan’s national tourism authorities said in a press release that “the previously limited list of goods eligible for Tax Free (with the exception of food products) has been abolished.”
Authorities also plan to expand the scheme beyond airports in phases, making refunds available at border checkpoints, train stations, and commercial retail outlets.
Officials also intend to digitise the process through websites and mobile apps, making VAT refunds quicker and reducing administrative paperwork for travellers.
Uzbekistan has been pursuing a pro-tourism and long-term development strategy targeting three core goals: raising tourism’s share of GDP to 7%, attracting 20 million foreign visitors per year, and increasing tourism service exports to more than USD $6 billion.
The Central Asian former Soviet republic is known for its landscapes, architecture, culture, and heritage, with the romance of Samarkand, a major Silk Road city, closely linked to the country’s role on the ancient trade route between China and the Mediterranean.
Uzbekistan welcomed a record-breaking 11.7 million international visitors in 2025, a 46.8% increase compared to 2024. Neighbouring Central Asian countries remained Uzbekistan’s largest source markets, with Kyrgyzstan sending 3.3 million visitors, Tajikistan 2.7 million, and Kazakhstan 2.7 million.
