Tashkent leads in VAT cashback distribution to low-income citizens

According to the State Tax Committee, since May 1, 2023, individuals included in the Unified Social Protection Register have been eligible for a 12% VAT refund – known as a social cashback – when purchasing certain goods at retail outlets. This replaces the standard 1% cashback previously offered on purchases.

During Q1 of 2025, a total of 19.7 billion UZS in social cashback was paid out to 168,146 consumers.

The highest refund amounts were recorded in the following regions:

• Tashkent city: 5.4 billion UZS
• Samarkand region: 2.2 billion UZS
• Tashkent region: 1.8 billion UZS

Currently, VAT refunds are provided for purchases of the following products and services:

• Lamb
• Chicken
• Beef
• Eggs
• Vegetable oil
• Flour
• Sugar
• Pharmaceutical products
• Medical services