According to the Tax Committee, from January to June 2026, low-income consumers in Uzbekistan received a social VAT refund amounting to 179.2 billion soms.
In the first six months of the year, the social VAT refund was paid to 651,300 consumers, totaling 179.2 billion soms.
The largest amount was distributed in the Andijan region, where recipients received 96.3 billion soms. Additionally, 15.2 billion soms were paid in Tashkent, and 14 billion soms in the Samarkand region.
Social
The VAT refund is available to citizens included in the Unified Social Security Register. When purchasing goods that meet the conditions at retail points of sale, they receive a VAT reimbursement equal to 12% of the purchase price, which is significantly higher than the standard refund rate of 1%.
The social VAT refund mechanism has been in effect since May 1, 2023. To receive payments, consumers must scan the QR code located on the receipt using the Soliq mobile application.