As previously reported, Uzbekistan is introducing various incentives to support the catering, hotel, and tourism services sector. Specific incentives for the catering services sector include the following from 1 January 2025:
- A 50% corporate tax rate reduction for restaurants and cafes (catering establishments) that have switched to paying VAT; and
- A 40% refund of VAT (cashback) for catering establishments if at least 60% of monthly turnover is made with non-cash payments, with a 20% refund …