New benefits introduced for hotels and catering sector in Uzbekistan
In Uzbekistan, the tax benefit for hotels has been extended, and the rules for labeling goods for hotels and catering establishments have been changed.
New benefits introduced for hotels and catering in Uzbekistan
Uzbekistan has extended certain tax benefits for hotels and simultaneously simplified digital marking requirements for hotel and restaurant businesses, the Chamber of Commerce and Industry of Uzbekistan reports.
The amendments are established by Presidential Decree No. PF-175 dated August 27, 2026, "On measures to implement the tasks defined during the VI open dialogue of the President of the Republic of Uzbekistan with entrepreneurs."
One of the changes concerns property tax and land tax for hotels. The validity of the 0.1 coefficient applied to the respective tax rates has been extended until January 1, 2030.
Previously, this support measure was expected to remain in effect only until January 1, 2027.
Adjustments also affected the rules of digital marking. Now, marking codes for water, soft drinks, beer, and tobacco products purchased by hotels, restaurants, cafes, and bars will be considered sold to the end consumer.
In addition, the refund of a portion of VAT, as well as the application of tax and customs benefits, will no longer depend on the entrepreneur's sustainability rating.
Previously, a change in a company's rating could lead to a revision of the list of benefits applied to it. Under the new rules, this dependency has been eliminated.