Business in Tajikistan

The Tax Committee under the Government of the Republic of Tajikistan is the main state body for business registration and tax administration. Its territorial registration units operate in GBAO, the provinces, Dushanbe and cities or districts. The one-window service combines the main registration steps, and the Unified State Register records individual entrepreneurs, legal entities and relevant changes. The 2025 reform introduced electronic registration and electronic documents. Registration is typically completed within 24 hours according to Tax Committee information, and the state fee for registration acts has been abolished. The exact documents still depend on the case and can include identity documents, an application, founding documents, powers of representation and evidence of authority to act. An individual entrepreneur can use a patent, a certificate, a certificate with special conditions or a general certificate. A dehkan farm has its own certificate option and is especially relevant to agricultural activity. A legal entity can take the form of an LLC or another form permitted by law. A foreign company can establish a branch or representative office. Foreign nationals may also need a visa, registration card or residence permit according to their status. Registration does not by itself authorize every activity. A license, permit, approval, coordination act or notification may be required for a regulated activity under the Permit System Law, and the responsible body and conditions depend on the sector. Forming a business generally does not require a separate activity permit. After registration, the business receives access to tax registration and electronic tax services. The simplified tax regime is available where gross income did not exceed TJS 1,000,000 during the previous 12 months, subject to the statutory exclusions. The regime excludes legal-entity income tax and value-added tax, except for import value-added tax and withholding obligations for non-residents; other taxes can still remain payable. Value-added tax is 14% for 2024–2026 and is scheduled to become 13% from 2027. A certificate with special conditions can involve activity-specific fixed rates set by the Government. The chosen regime determines declarations, records, payments and tax-agent duties, so the business needs accounting records that match its actual activity and registration status. Business operators continue to manage tax returns, electronic filing, accounting, permits, sector notifications and changes in the Unified State Register. A presidential decree of 10 January 2025 and Law No. 2142 introduced a moratorium on business inspections until 1 January 2027, but inspections by the Tax Committee are excluded and other enforcement or sector exceptions can apply under the legal framework. The moratorium does not remove tax, accounting, permit or reporting duties. Tajikistan also provides formal support options. The State Committee on Investment and State Property Management coordinates investment support, while the state institution Tashakkul va rushdi sohibkorii Tojikiston offers entrepreneurship education, business-plan guidance, capital-search training and advice on legal, tax, financial, accounting, marketing, e-commerce, trademark and customs matters. State grants, targeted programs and partial loan guarantees may support eligible projects, but no universal funding entitlement exists. Commercial banks and microfinance organizations provide financing; a proposed Microloan Guarantee Program with the International Finance Corporation was under discussion at the National Bank of Tajikistan in 2025 and was not confirmed as fully operational in the research record. A social enterprise is a registered legal entity, while a social entrepreneur is a registered individual entrepreneur under the 2025 Social Entrepreneurship Law. The status is register-based and concerns goods, work or services for socially vulnerable groups. Women-owned businesses can also apply under the state program through 2027. Government Resolution No. 420 provides annual funding of TJS 15,000,000 for 2025–2030, 200 presidential grants each year and grant amounts of TJS 40,000 to TJS 110,000, with 10% allocated to climate projects; applications and selection follow the applicable rules and are not automatic. A Free Economic Zone is a separate, bounded option rather than the normal registration path. It can offer special tax, currency, customs, labor and other rules, but access requires the relevant zone status and application. Land is state-owned and is usually leased long term. Investment agreements, public-private partnerships, concessions, technoparks, Free Economic Zones and TajInvest pathways can suit larger or capital-intensive projects, but approval, incentives and costs depend on the project, sector and zone. Priority areas highlighted by the investment authorities include human capital, the green economy, tourism, transport, industry, agriculture, information technology and digitalization, finance and energy. When operations end, an individual entrepreneur registers termination, while a legal entity or foreign branch can use the applicable liquidation or reorganization procedure. The Tax Committee may remove inactive entities from the Unified State Register under Government Resolution No. 533. A final review should cover taxes, records, creditors, permits, employees and assets. Insolvency and bankruptcy procedures exist for individual entrepreneurs and legal entities and are handled through the courts. No uniform closure period or cost applies to every case.