Uzbekistan Introduces Tourist VAT Refunds to Increase Visitor Spending
Uzbekistan has launched a tax refund system for foreign visitors. The scheme allows international travellers to reclaim value-added tax on purchases. It was introduced on 1 April following a presidential decree. The system operates at airports across the country. The first quarter has now been completed successfully.
How the VAT Refund Scheme Works
Visitors can reclaim up to 85% of the VAT paid on eligible purchases. Purchases must be worth at least 300,000 soms (around €21). The remaining 15% covers operational costs of the refund system . The previously limited list of goods eligible for Tax Free has been abolished. Food products are the only exception.
Visitors can reclaim VAT whether they paid by cash or card. For cashless transactions, refunds arrive within three working days. The refund is processed after goods leave the country. Authorities plan to expand the scheme beyond airports. Border checkpoints, train stations, and retail outlets will join later.
Tourism Growth and Strategic Goals
Uzbekistan welcomed a record-breaking 11.7 million international visitors in 2025. This represents a 46.8% increase compared to 2024. Neighbouring Central Asian countries remain the largest source markets. Kyrgyzstan sent 3.3 million visitors, Tajikistan 2.7 million, and Kazakhstan 2.7 million.
The country targets raising tourism’s share of GDP to 7%. Authorities aim to attract 20 million foreign visitors per year. Tourism service exports should exceed USD $6 billion. The Central Asian nation is known for Samarkand’s Silk Road romance.
