The tourist tax is a mandatory charge that accommodation facilities have collected from guests since 1 January 2023 and transfer to the state budget. It is established by Resolution No. 475 of the Cabinet of Ministers of the Republic of Uzbekistan dated 25 August 2022.
The tax is calculated as a percentage of the base calculation value (BCV) for each night of stay, so it changes together with the BCV:
- citizens of the Republic of Uzbekistan, except children under 16 — 0.4% of the BCV;
- foreign citizens — 5% of the BCV in hotels with up to 10 rooms, 10% in hotels with 11 to 40 rooms, 15% in hotels with more than 40 rooms.
Since 1 September 2026 the BCV is 440 000 soums, so the tax per night is 1 760 soums for citizens of Uzbekistan and 22 000, 44 000 or 66 000 soums for foreign citizens, depending on the size of the hotel. The current BCV is published in the reference table of BCV and minimum wage rates.
An incomplete night is charged as a full night. The tax is not included in the room rate and is paid separately. The exact amount for the hotel you choose is shown during booking and stated in the invoice.
