Uzbekistan pays out over UZS 1.5 trillion in tax cashback in 2025

Consumers in Uzbekistan received more than UZS 1.5 trillion in tax cashback payments in 2025, marking a significant increase in both payout volumes and user participation, according to the State Tax Committee.

By the end of the year, total cashback payments reached UZS 1.51 trillion, up 43.9% compared with the previous year. The number of fiscal receipts issued exceeded 1.6 billion, reflecting year-on-year growth of 56.7%.

The Tax Committee reported that 7.47 million people used the cashback service through the Soliq mobile application during the year, an increase of 32.5%. Despite the growth in usage, the average value of a single receipt declined by 8.1%, falling from UZS 102,600 to UZS 94,200. On average, UZS 942 in cashback was paid per receipt.

Tashkent accounted for the largest share of cashback payments, totaling UZS 564 billion, although its growth rate stood at 36.8%. Tashkent region followed with UZS 177.2 billion, showing a 65.4% increase. Fergana region ranked third with UZS 129.2 billion, up 70.9%, overtaking Samarkand region, where payouts amounted to UZS 103.5 billion, an increase of 11%. Khorezm region entered the top five with UZS 79.8 billion, recording growth of 64.9%.

The share of the capital in total cashback payments declined from 39.1% to 37.2%, while regional redistribution continued, with Fergana and Khorezm improving their positions and Andijan region dropping out of the top five.

In January 2024, authorities introduced limits on purchases eligible for the 1% cashback awarded through scanned fiscal receipts in the Soliq app. Under the current rules, users can scan receipts totaling up to 60 base calculation values per month, equivalent to UZS 22.5 million. The Tax Committee previously stated that the restrictions affect only about 2% of users, while 98% of citizens remain unaffected. Officials said the measures were introduced to prevent abuse, including the appropriation and registration of receipts belonging to other individuals.

In 2024, cashback payments totaled UZS 1 trillion, with half of the amount going to Tashkent and Tashkent region. More than 1 billion fiscal receipts were issued that year. In April, former First Deputy Chairman of the Tax Committee Mubin Mirzaev said the authorities were prepared to double cashback payouts provided that businesses were fully legalized.