Government announces tax and customs relief measures for tourism investors

Under the new measures, tourist startups will be eligible for subsidies of up to UZS 1 billion. The government will cover half of the costs incurred by hotels to obtain “green” certification. Companies that organize international events and bring at least 100 foreign visitors will receive a refund of 50 percent of the VAT paid on those events. Buses, minibuses, and vehicles for extreme tourism imported for tourist purposes will be exempt from customs duties. Entrepreneurs constructing hotels in partnership with top global brands will also be entitled to customs privileges.

The measures are set out in a presidential decree introducing new initiatives to develop the tourism sector.

From 1 March 2026, using funds from the Tourism Support Fund:

• Tourist startups will receive subsidies covering 50 percent of expenses related to developing and implementing new tourism services, but not exceeding UZS 1 billion per project. Up to 10 of the best projects each year will be eligible.
• Half of the costs for hotels to obtain “green” certification will be reimbursed. The list of internationally recognized certificates will be approved by the Cabinet of Ministers.
• From 1 April 2026, a mechanism will be introduced to refund 50 percent of VAT paid by business entities that organize international conferences and events (MICE tourism) and attract at least 100 foreign tourists.

Until 1 January 2027, subject to established procedures:

• Buses, electric buses, and minibuses imported by tourism sector entities will be exempt from customs duties. Regardless of the number of such vehicles imported, only one certificate will be required for them.
• In the Republic of Karakalpakstan, licensed tour operators will be allowed, as an exception, to import high-off-road-capability vehicles with an engine capacity of at least 2.4 liters for organizing extreme tours. Customs duties and recycling fees may be paid in instalments over three years at 25 percent of the applicable rate.

Until 1 January 2030, business entities that begin constructing hotels in partnership with a top-50 global brand included in Brand Finance’s ranking, and have reached preliminary agreements with the brand, will be exempt from customs duties on equipment, machinery, vehicles, furniture, and inventory imported for the construction and furnishing of hotels in accordance with the brand’s requirements.

The Tourism Committee has also been designated as the responsible government authority for coordinating the reimbursement (rebate) of eligible expenses incurred by foreign film companies producing films in Uzbekistan. Under the mechanism:

• Expenses up to UZS 3 billion – 10 percent reimbursed;
• UZS 3 billion–5 billion – 15 percent reimbursed;
• UZS 5 billion–10 billion – 20 percent reimbursed;
• Above UZS 10 billion – 25 percent reimbursed, capped at UZS 4 billion per film, funded by the state budget.

From 1 March 2026, using funds from the Tourism Support Fund and following negotiations with major foreign film studios, a procedure will be introduced to pay for scenes or episodes that directly or indirectly promote Uzbekistan’s tourism potential, historical and cultural heritage, or other important positive attributes. These scenes may be produced within Uzbekistan, in local pavilions, or with the use of computer graphics.