A program is being implemented in Uzbekistan that provides for the refund of a portion of the value-added tax (VAT) for representatives of certain economic sectors. Since the beginning of 2026, enterprises from the tourism, public catering, livestock, and jewelry industries have received compensation totaling 96.9 billion soums in VAT.
Distribution of payments by industry
According to information from the Tax Committee, the largest share of payments was directed to public catering enterprises. A total of 828 such enterprises received 63.8 billion soums in VAT. In the tourism sector, 145 hotels received 4.7 billion soums in VAT, and 1.1 billion soums were transferred to 23 tour operators.
Support for the jewelry and livestock industries
Additionally, 323 jewelry enterprises received 26.2 billion soums in VAT. Livestock and poultry farms, numbering 28 units, also received 1.1 billion soums in VAT. Previously, the Cabinet of Ministers of Uzbekistan adopted a temporary decree allowing entrepreneurs engaged in the production and retail sale of jewelry to receive a refund of 80% of the VAT they paid.
