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New benefits have been introduced for hotels and the hospitality industry in Uzbekistan

In Uzbekistan, certain tax incentives for hotels have been extended and requirements in the area of digital labeling have been simplified for hospitality and restaurant businesses. This was reported by the Chamber of Commerce and Industry of Uzbekistan.

The changes are provided for by Presidential Decree No. PF-175 of 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 innovations concerns property tax and land tax for hotels. The period for applying a coefficient of 0.1 to the relevant tax rates has been extended until January 1, 2030.

Previously, it was assumed that this support measure would be in effect only until January 1, 2027.

The changes also affected the rules of digital labeling. Labeling codes for water, soft drinks, beer, and tobacco products purchased by hotels, restaurants, cafes, and bars will now be considered sold to the end consumer.

In addition, the refund of part 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 change in the list of benefits applied to it. Under the new rules, this dependence is abolished.

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