From February 1, 2026, foreign citizens in Uzbekistan will be able to receive cash refunds on VAT for goods purchased in the country when leaving. This measure is part of a presidential decree by Shavkat Mirziyoyev.
Incentives for businesses
Starting March 1, 2026, the Tourism Support Fund will finance several initiatives. Each year, the ten best tourism startups will receive subsidies covering up to 50% of development and implementation costs, with a maximum of 1 bn soums ($83,930) per project. Hotels will also be reimbursed for half of the expenses required to obtain international green certifications.
From April 1, 2026, entrepreneurs organising international conferences with at least 100 foreign attendees will be eligible to reclaim 50% of paid VAT.
Until January 1, 2027, a range of customs benefits will apply to tourism-related businesses. Buses, electric buses, and minibuses imported for tourism services will be exempt from customs duties.
Tour operators in Karakalpakstan will be able to import off-road vehicles for adventure tours under a simplified procedure, paying only 25% of duties and recycling fees in instalments over three years. A single certificate will cover all vehicles.
Until January 1, 2030, businesses constructing hotels under top 50 Brand Finance brands with preliminary agreements will be exempt from customs duties on equipment, furniture, appliances, and transport used in hotel construction and furnishing.
Movies also eligible for refunds
The decree also provides support for foreign film companies. The Tourism Development Committee will coordinate partial reimbursement of production costs for films shot in Uzbekistan, covering 10% to 25% of expenses depending on the total cost, with a maximum of 4 bn soums ($335,720) per movie.
Additionally, from March 1, 2026, Uzbekistan will fund the production of film segments highlighting the country’s tourist attractions, history, and culture. These agreements will be made with international studios using funds from the Tourism Support Fund.
