When you book a hotel in Uzbekistan, one more charge may appear alongside the room rate: the tourist tax. It is a mandatory payment for accommodation that the guest pays to the hotel, and the hotel forwards to the state budget. Officially it is called the tourist, or hotel, tax, and it operates under Cabinet of Ministers Resolution No. 475 of August 25, 2022.
From September 1, 2026 the amounts change. Here is what you pay now, what you will pay after September, and what the final figure depends on.
Who Pays
The tax applies to all guests of accommodation facilities: hotels, hostels, guest houses and apartments. Both Uzbek citizens and foreign visitors pay it; only the amount differs.
Children under 16 are exempt.
Current Rates
The tax is calculated as a percentage of the base calculation value (BRV), which has been 412,000 soms since August 1, 2025.
For Uzbek citizens the rate is nominal: 0.4 percent of BRV, or 1,648 soms per night. Three nights come to 4,944 soms.
For foreign guests the rate depends on the size of the hotel: the larger the property, the higher the tax.
Hotels with more than 40 rooms, 15 percent of BRV: 61,800 soms per night.
Hotels with 11 to 40 rooms, 10 percent: 41,200 soms per night.
Hotels with up to 10 rooms, 5 percent: 20,600 soms per night.
Guest houses with up to ten rooms and private apartments, 2 percent: 8,240 soms per night.
For example, three nights in a 50-room hotel come to 185,400 soms of tax per guest.
What Changes on September 1, 2026
Presidential Decree No. PF-115 of June 23, 2026 raises the base calculation value from 412,000 to 440,000 soms starting September 1. Since the tax is a percentage of BRV, all amounts recalculate automatically.
New rates per night:
That is an increase of about 7 percent. Over a week in a larger hotel the difference comes to roughly 30,000 soms per person, under three US dollars. Still, if you are booking for autumn, budget with the new figures.
What the Final Amount Depends On
Four things shape the total: your citizenship, the number of nights, the size of the hotel, and the BRV in force on the dates of your stay. That is why the tax at a small guest house in Bukhara and at a large hotel in Tashkent differs several times over.
One detail worth knowing: a partial day counts as a full one. Check in late in the evening and leave in the morning, and the tax still applies for a night.
Is the Tax Included in the Room Rate?
It varies. Some hotels add it to the bill, others collect it separately at reception, sometimes in cash in soms only. So when booking, look at the final cost of the stay, the payment terms, and whether the tax is paid online or on site.
On Hurma.uz the conditions of stay are visible before you confirm a booking.
By the Way, Some of Your Money Can Come Back
Since April 2026 Uzbekistan has run a Tax Free system: foreign tourists can reclaim up to 90 percent of VAT on purchases when departing through international airports. We covered how to arrange it in a separate article.
In Short
The tourist tax is mandatory for all guests of accommodation facilities in Uzbekistan.
The essentials:
Uzbek citizens pay 1,648 soms per night, and 1,760 soms from September 1
foreign guests pay from 8,240 to 61,800 soms per night depending on the type of accommodation, and from 8,800 to 66,000 soms from September 1
children under 16 do not pay
a partial day counts as a full one
the tax may be listed separately from the room rate
Check the final cost before booking so you know the full trip budget in advance.
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