The President of the Republic of Uzbekistan has adopted a resolution titled "On Measures to Improve the VAT Refund System for Foreign Citizens".
According to the resolution dated March 5, 2026, No. PP-78, starting from April 1, 2026, a Value Added Tax (VAT) refund system for foreign citizens will be implemented at all international airports in Uzbekistan.
Foreign citizens will have the option to receive their VAT refunds in cash. Under this system, 85% of the established VAT rate will be refunded to the foreign citizen, while 15% will be allocated to cover the services of the "tax free" system operator.
Refunds to a foreign citizen's bank card will be processed within 3 working days after the goods have been exported. The minimum purchase amount eligible for a VAT refund is set at 300,000 soms (including VAT). Additionally, the previously limited list of goods eligible for the "tax free" system has been abolished, with the exception of food products.
The VAT refund system will now be gradually implemented not only at airports and train stations but also at border customs posts. To ensure transparency in transactions, there will be extensive use of digital technologies and mobile applications.
The primary platform for this initiative will be the portal.