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Tashkent leads in VAT cashback distribution to low-income citizens
In the first quarter of 2025, more than 19 billion UZS in value-added tax (VAT) was refunded to low-income families in Uzbekistan.
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
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