According to the new regulations, the minimum cost of goods for processing the Tax Free system will be lowered from 1 million sums (approximately $82) to 300 thousand sums (about $25).
“The Tax Free system, which allows foreign buyers to partially reclaim VAT when making purchases from retailers, has been in operation in Uzbekistan since January 1, 2023, in an experimental format,” the agency clarifies.
Starting April 1, Tax Free points will be available at all international airports in the country. Previously, this service was only available at the airports of Tashkent, Samarkand, Bukhara, Fergana, Urgench, Karshi, Navoi, Nukus, and Termez. Now, the airports of Andijan and Namangan will also be included.
The Tax Committee of Uzbekistan, together with Uzbekistan Airports, will be responsible for organizing the operation of Tax Free service points, guided by the schedule of international flights.
Additionally, as part of the experiment, a Tax Free point is planned to be opened at the Gishtkuprik border customs post after the completion of reconstruction and the resumption of the passage of people and vehicles.
The restriction on the categories of goods eligible for VAT refunds will also be lifted, except for food products.
Foreigners will be able to receive VAT refunds in cash at their discretion. 85% of the tax amount will be refunded to the buyer, while 15% will be the operator's fee for the Tax Free services provided.
If the refund is made to a bank card, the processing time will not exceed three working days from the moment the goods are exported outside the country. Currently, funds are transferred only after the 25th of the month following the month of the refund processing.
It is expected that due to these changes, the volume of purchases made by foreign citizens in 2026-2027 may increase tenfold. The authorities hope for improved transparency in retail transactions and a reduction in shadow turnover.
