According to the planned changes, the system will start functioning on April 1, 2026. Foreign tourists 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 reward for the services provided.
The refund to the bank card will be made within three working days after the goods are taken out of the country.
The minimum purchase amount eligible for a tax refund is set at 300,000 sums (including VAT). At the same time, the previously existing restriction on certain categories of goods is lifted, with the exception of food products.
In 2025, foreign citizens who used the Tax Free system in Uzbekistan received refunds totaling 4.8 billion sums.
