According to the document, starting from April 1, 2026, the Tax Free system will begin operating in all international airports of Uzbekistan. Foreign buyers will be able to receive VAT refunds both in cash and to a bank card. In this case, 85% of the tax amount will be refunded to the buyer, while the remaining 15% will be retained by the system operator as a service fee.
Transfers to bank cards will be made within three working days after the goods have been taken out of the country.
The minimum purchase amount required for a refund will be 300,000 sums including VAT. The previously existing limited list of goods eligible for the Tax Free system has been excluded, except for food products.
In 2025, the Tax Free system allowed foreign citizens in Uzbekistan to receive 4.8 billion sums in refunds.
