The new mechanism allows tourists to receive a VAT refund for goods purchased in the country. Refunds are possible either in cash or by transfer to a bank card. When choosing a non-cash form, the money is received within three business days after the goods are exported.
The minimum purchase amount for which a refund is available is 300,000 soums, including VAT. At the same time, 85% of the tax amount is refunded to foreign citizens, and the remaining 15% is used to cover the services of the Tax-Free system operator.
The limited list of goods (with the exception of food) previously covered by the Tax-Free system has also been canceled. This will expand the list of purchases for which tourists will be able to receive a tax refund.
The changes were introduced in accordance with the decree of the President of the Republic of Uzbekistan dated March 5, 2026 No. PP-78 "On measures to improve the value-added tax refund system for foreign citizens."
It is expected that the launch of Tax Free will increase the tourist attractiveness of Uzbekistan, will contribute to the growth of retail trade and the further development of the tourism industry.
In the future, a phased expansion of the system is envisaged: in addition to airports, it is planned to be implemented at railway stations and border customs posts, as well as extended to a wider range of retail outlets.
Special attention is being paid to the digitalization of the process - modern information technologies and mobile solutions will be actively used to simplify the return procedures.
