VAT Refund System to Be Introduced for Tourists

Starting February 1, 2026, foreign nationals departing Uzbekistan will be able to claim refunds in cash for VAT paid on goods purchased within the country. This is outlined in a decree by President Shavkat Mirziyoyev.

From March 1, 2026, the Tourism Support Fund will begin financing several initiatives. Each year, subsidies of up to 50% of expenses for developing and implementing new services, but not exceeding 1 billion som per project, will be provided to the ten best tourism startups.

Hotels will be reimbursed for 50% of the costs of obtaining international “green” certifications. Starting April 1, 2026, entrepreneurs who organize international conferences with the participation of at least 100 foreign guests can receive refunds for 50% of the VAT they paid.

Until January 1, 2027, entrepreneurs operating in the tourism sector will benefit from several customs exemptions. Buses, electric buses, and minibuses imported for tourism services will be exempt from customs duties.

Tour operators in Karakalpakstan will be allowed to import off-road vehicles for extreme tours under simplified procedures. For these vehicles, 25% of the customs fees and the recycling fee can be paid in installments over three years.

Additionally, a single certification system will be introduced for all vehicles. Entrepreneurs with pre-agreements with hotel brands listed among the top 50 in the Brand Finance ranking by January 1, 2030, will be exempt from customs duties on equipment, furniture, machinery, and transportation vehicles used for constructing and equipping hotels.

The decree also outlines measures to support foreign film companies. The Tourism Development Committee will coordinate the process of reimbursing a portion of expenses for film studios shooting in Uzbekistan.

The state budget will cover 10% to 25% of expenses per film, up to a maximum of 4 billion som. Additionally, starting March 1, 2026, Uzbekistan will finance the creation of film segments that positively showcase the country’s tourism potential, history, and culture.

These agreements will be made with foreign film studios and financed by the Tourism Support Fund. Read “Zamin” on Telegram!