Tax Free in Uzbekistan: How Foreign Visitors Can Claim a VAT Refund

Uzbekistan has expanded its Tax Free system, allowing foreign nationals to reclaim part of the value-added tax paid on goods purchased during their visit. Since 1 April 2026, Tax Free service points have been operating at all international airports across the country. Presidential Resolution No. PP–78 The service is available to foreign nationals purchasing goods from retail businesses in Uzbekistan. The total purchase value must be at least UZS 300,000, including VAT. Food products are not eligible for a Tax Free refund. To apply, travellers should keep their fiscal receipts and register them by scanning the QR codes in the Tax Free section of the Soliq mobile application. Purchased goods must remain unused, be kept in their original packaging and correspond to the information shown on the receipts. On the day of departure, the passenger should first check in for the flight and then visit the Tax Free service point at the international airport. The passenger must present a passport, boarding pass, fiscal receipts and the purchased goods. The documents and goods will be inspected before the application is confirmed in the electronic system. Once verification is completed, the applicant may choose to receive the refund in cash or by bank card. A total of 85 per cent of the VAT amount is refunded to the foreign national, while the remaining 15 per cent covers the Tax Free operator’s service fee. Refunds to a bank card must be processed within three business days from the date the goods are taken out of Uzbekistan. The expansion of the Tax Free system provides greater convenience for international visitors, encourages shopping during their stay and strengthens Uzbekistan’s appeal as a tourist destination.