Uzbekistan introduces a VAT refund system for foreign citizens

The resolution of the President of the Republic of Uzbekistan “On measures to improve the Value-Added Tax (VAT) refund system for foreign citizens”, (№ RP-78, dated March 5, 2026) has been adopted. 

According to the resolution, starting April 1, 2026, several important changes will come into effect:

• A VAT refund system for foreign citizens will be introduced at all international airports in the republic.
• Foreign citizens will be able to receive VAT refunds in cash, if they choose. In this case, 85% of the established VAT amount will be refunded to the foreign citizen, while 15% will be allocated to the operator of the “tax free” system for service fees.
• VAT refunds to a foreign citizen’s bank card will be processed within three working days after the goods are exported.
• The minimum purchase amount eligible for a VAT refund is set at 300,000 UZS (including VAT).
• The previously limited list of goods eligible for the “tax free” system has been abolished (except for food products).

Key changes introduced by the resolution

The VAT refund system will gradually be introduced not only at airports and railway stations but also at border customs checkpoints. In addition, participation in the system will be expanded to include not only large shopping centers but also retail outlets.

The procedure for foreign citizens to obtain VAT refunds for purchased goods will be simplified. To ensure transparency and efficiency, digital technologies and mobile applications will be widely used.

The resolution also stipulates that budgetary and corporate customers must first consider purchasing goods and services from local producers, including audit and tax consulting services. The main platform for this purpose will be the portal new.cooperation.uz.