Uzbekistan to provide benefits for tourism businesses near bodies of water
In Uzbekistan, land tax and property tax for tourism businesses near reservoirs will be reduced until October 2029, and a deferral of customs payments will be allowed.
Uzbekistan to introduce benefits for tourism business near water bodies
The President of Uzbekistan has approved a decree regulating the use of reservoirs and adjacent territories. Document No. PP-387, adopted on October 27, 2026, provides for tax and customs benefits for entrepreneurs organizing tourist services in these areas.
According to the decree, the benefits will be valid until October 1, 2029. For legal entities operating in the tourism sector at reservoirs and adjacent territories, the rates of land tax and property tax are set at 50% of the prescribed amounts.
In addition, entrepreneurs are allowed to defer or pay customs duties in installments for up to 120 days when importing safety and tourist service equipment into Uzbekistan. The benefit applies to GPS devices for water use, life-saving and protective equipment, as well as modern sanitary and hygienic modules.
At the same time, the decree establishes requirements for the safety and environmental protection of tourist facilities located at reservoirs and adjacent territories.
Entrepreneurs must equip facilities with safety equipment to protect visitors, safeguard their health, and prevent emergency situations. In addition, they are required to create their own rescue services or arrange for the duty of professional rescue units on a contractual basis to ensure prompt rescue operations.
Separate requirements apply to the operation of small craft and their mooring facilities. Owners of tourist facilities are obliged to comply with safety standards established by law when using such vessels and the corresponding infrastructure.
Regarding environmental protection, entrepreneurs must equip facilities with internal sewage networks and local wastewater treatment plants. They need to comply with the requirements in force in water protection zones and coastal areas, and prevent the discharge of wastewater directly into water bodies.
An obligation is also provided to ensure the proper disposal of household waste generated at tourist facilities.
Thus, the decree is aimed at supporting entrepreneurs developing tourism near reservoirs, while simultaneously establishing requirements for visitor safety, water transport operation, and environmental protection.