Starting April 1, 2026, the minimum purchase amount for receiving a value-added tax (VAT) refund for foreign citizens in Uzbekistan will be lowered from 1 million soums ($82) to 300,000 soums ($25), according to a presidential decree of March 5, Fergana News Agency reported.
The Tax Free system—a partial VAT refund for foreign citizens purchasing goods from retailers—has been operating in Uzbekistan since January 1, 2023.
Starting April 1, Tax Free service points will open at all international airports in the country. Until now, they operated at the international airports of Tashkent, Samarkand, Bukhara, Fergana, Urgench, Karshi, Navoi, Nukus, and Termez. Now, the list will include the airports of Andijan and Namangan.
The restriction on the categories of goods eligible for VAT refunds will also be lifted. The only exception will be food products.
The payment procedure will also change. Foreign citizens will be able to receive VAT refunds in cash. When refunding VAT to a bank card, the refund must be credited within three business days.
As a result of these changes, the volume of purchases made by foreign citizens is expected to increase tenfold in 2026-2027.
Authorities also hope this will increase the transparency of retail transactions and reduce shadow trade.
