Tourist Tax in Uzbekistan: Rates and Obligations for Hotels

What the tourist (hotel) fee is

Under the Regulation, it is a fee that accommodation facilities collect from guests for each day of stay. For citizens of Uzbekistan the amount is fixed at 0.4% of the base calculation value (BCV) per day; for foreigners, differentiated rates from Annex 1 to the Regulation apply. An incomplete day of stay is charged as a full day.

Children under 16 are exempt. "Local citizens" under the Regulation are citizens of Uzbekistan and stateless persons permanently residing in the country.

• accommodation facilities include hotels, tourist bases and complexes, holiday homes and zones, boarding houses, campsites, motels, guest houses, yurt and tent camps, sanatoriums and other premises providing accommodation services;
• ground vehicles converted for overnight stays are treated the same way.

Rates for foreign guests

Rates for foreigners are set as a percentage of the BCV per day and depend on the type of facility and the number of rooms. Annex 1 was restated by Cabinet Resolution No. 40 of 30 January 2026.

• hotels, apart-hotels, boutique hotels, motels, tourist bases, campsites and similar: more than 40 rooms — 15% of the BCV, 11 to 40 rooms — 10%, up to 10 rooms — 5%;
• specialised leisure facilities (holiday homes and centres, sports bases) — 10% of the BCV;
• individual accommodation with up to 5 rooms (country house, private house, apartment, hostel, eco-farm, etc.) — 5% of the BCV;
• Annex 1 has separate lines for sanatoriums, medical institutions, family guest houses, tent camps and independent travellers — check the rate against the current text on lex.uz.

Where and from whom the fee is not charged

The Regulation limits where the fee applies. It is not charged by accommodation facilities located in districts and towns of the country, except regional centres, the capital and Nukus, and the high-tourism-potential districts (towns) and tourist zones listed in Annex 2. In other words, a hotel in a regional centre or a listed district collects the fee; in other districts it does not.

Stays of Uzbek citizens in medical institutions, sanatoriums and boarding houses are exempt separately.

• check whether your district appears in Annex 2 — the list covers districts, towns and tourist zones in every region;
• children under 16 — exempt regardless of citizenship;
• local citizens staying in a sanatorium or boarding house — exempt.

The hotel's duties as collector

Most of the work falls on the accommodation facility: it collects the fee from the guest, keeps records and transfers the money to the Tourism Support Fund under the Tourism Committee. The Regulation places responsibility for complete and timely performance of these duties on the head of the facility and its chief accountant.

• open a special account in national currency at a commercial bank, used only for the fee;
• state the details of that account in contracts with tour operators and travel agents;
• show the cost of accommodation and the total fee for the days of stay in the bill (invoice, receipt, e-invoice) and in the documents confirming the services;
• keep records of the number of guests, days of stay and the amount to be transferred;
• submit guest data to the Committee on time through the special electronic software;
• transfer the full fee for the previous month to the Fund's special account by the 5th of each month.

Who pays the fee directly

In some cases the fee is paid not by a hotel but by others — through commercial bank branches, tourist information centres and electronic systems:

• tour operators and travel agents organising stays in tent camps and vehicles converted for overnight stays;
• individuals who host foreigners coming to Uzbekistan for up to 30 days and provide them with housing for non-commercial purposes;
• foreigners travelling independently and staying in tent camps or converted vehicles.

Penalties, under-collection and tax consequences

For late or incomplete transfer, the accommodation facility pays a penalty of 0.05% of the untransferred amount for each day of delay, capped at 50% of the total debt. If the fee was not collected from a guest in full or was collected incorrectly, the hotel covers the shortfall from its own funds by the transfer deadline. An independent foreign traveller who has not paid the fee pays a fine of ten times the unpaid part when leaving the country.

The fee credited to the special account is not the hotel's revenue (profit): no corporate profit tax, turnover tax, VAT or other mandatory payments are levied on it. In the books the fee is therefore recorded as a settlement with the Fund, not as income; it is advisable to show the fee on a separate line from the accommodation price in the receipt and e-invoice so that VAT is not charged on it.

Short checklist for a hotel or hostel

• establish whether the fee applies in your location (regional centre, the capital, Nukus or a district listed in Annex 2);
• set the rate for foreigners by facility type and number of rooms;
• open the special account and include it in contracts with tour operators;
• set up guest-registration software and bills with the fee on a separate line;
• monitor transfers by the 5th and reconcile with the Committee's data, which it compiles by the 10th of each month.